Legal Opinion
Tandy Corp. v. Sharp
Court of Appeals of Texas
Decided April 27, 1994No. 3-93-339-CVPublishedCited by 11 opinions
1Opinion of the Court
BEA ANN SMITH, Justice.
This appeal involves construing a Tax Code provision that assesses the value of a corporation surviving a merger for the purpose of imposing the state franchise tax. See Act of Apr. 2, 1985, 69th Leg., R.S., ch. 31, § 8, 1985 Tex.Gen.Laws 405, 406-07 (Tex. Tax Code Ann. § 171.153, since amended) (“Former Tax Code § 171.153”). The Comptroller interprets section 171.153(c) to require that the surviving corporation report receipts from business done in Texas for the twelvemonth period ending on the day after the merger, rather than reporting receipts received through the…
2Cases cited6 opinions
- Johnson v. City of Fort WorthTexas Supreme Court · 1989
- Jessen Associates, Inc. v. BullockTexas Supreme Court · 1975
- Eddins-Walcher Butane Company v. CalvertTexas Supreme Court · 1957
- Baker v. DruesedowSupreme Court of the United States · 1923
- Railroad Commission v. Channel Industries Gas Co.Court of Appeals of Texas · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Quorum Sales, Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1995
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- Rylander v. Palais Royal, Inc., Texas Court of Appeals, 3rd District (Austin)2002
- Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas v. 3 Beall Brothers 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas v. 3 Beall Brothers 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
6 more not listed; retrieve them via the Exa API.