Legal Opinion

El Paso Natural Gas Co. v. Strayhorn

Texas Court of Appeals, 6th District (Texarkana)

Decided December 19, 2006No. 06-05-00059-CVPublishedCited by 18 opinions

1Opinion of the Court

OPINION

Opinion by

Chief Justice MORRISS.

El Paso Natural Gas Company (the Company) and the Texas Comptroller of Public Accounts battle over the Company’s franchise tax liability for the years 1989 through 1991, in a protracted conflict with possibly millions of dollars at stake. The battlefield is littered with accounting and procedural details and is mined with obscure and often unclear statutes and agency rules.

The Company and the Comptroller filed competing motions for summary judgment in the trial court. Both sides partially won and partially lost in those summary judgment proceedings. Both…

2Cases cited12 opinions

  1. Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
  2. City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
  3. Rhone-Poulenc, Inc. v. SteelTexas Supreme Court · 1999
  4. Limestone Products Distribution, Inc. v. McNamaraTexas Supreme Court · 2002
  5. De Gonzalez v. Mission American Insurance Co.Texas Supreme Court · 1990

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3Cited by18 opinions

  1. Quisenberry v. CommonwealthKentucky Supreme Court · 2011
  2. Foster v. RichardsonCourt of Appeals of Texas · 2009
  3. Security State Bank & Trust v. Bexar CountyCourt of Appeals of Texas · 2012
  4. Edward Malone v. Firdosh Patel, Texas Court of Appeals, 1st District (Houston)2012
  5. Martin v. Martin, Texas Court of Appeals, 6th District (Texarkana)2012

13 more not listed; retrieve them via the Exa API.

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