Legal Opinion
R Communications, Inc. v. Sharp
Court of Appeals of Texas
Decided October 14, 1992No. 3-91-390-CVPublishedCited by 15 opinions
1Opinion of the Court
ON MOTION FOR REHEARING
B.A. SMITH, Justice.
The prior opinion of this Court, dated August 26, 1992, is withdrawn and the following is substituted therefor.
R Communications, Inc. (the Corporation) sought review of a sales tax deficiency assessed by the Comptroller of Public Accounts (“Comptroller”) without first paying the taxes allegedly owed. The Tax Code requires a taxpayer to make payment with a written protest before filing suit to contest the legality or accuracy of taxes assessed. Tex.Tax Code Ann. § 112.051(a) (Pamph.1992). The district court of Travis County dismissed the suit for want…
2Cases cited30 opinions
- Vance v. BradleySupreme Court of the United States · 1979
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Davidson v. New OrleansSupreme Court of the United States · 1878
25 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- R Communications, Inc. v. SharpTexas Supreme Court · 1994
- Hegar v. EBS Solutions, Inc.Court of Appeals of Texas · 2018
- Lens Express, Inc. v. Ewald, Texas Court of Appeals, 3rd District (Austin)1995
- First State Bank of Dumas v. SharpCourt of Appeals of Texas · 1993
- Jackson v. SharpCourt of Appeals of Texas · 1993
10 more not listed; retrieve them via the Exa API.