Legal Opinion
Arch Petroleum, Inc. v. Sharp
Texas Court of Appeals, 3rd District (Austin)
Decided December 18, 1997No. 03-97-00143-CVPublishedCited by 28 opinions
1Opinion of the Court
JONES, Justice.
Appellant, Arch Petroleum, Inc. (“Arch”) sued appellee, John Sharp, Comptroller of Public Accounts (“Comptroller”), to obtain a refund of franchise taxes paid under protest. 1 After a bench trial, the district court found the Comptroller’s assessment of taxes to be correct. In one point of error, Arch contends the trial court erred in concluding that Arch must include in its franchise tax base $7 million in convertible redeemable preferred stock shares. We will reverse the trial court’s judgment.
FACTUAL AND PROCEDURAL BACKGROUND
Arch is a publicly owned Nevada corporation…
2Cases cited8 opinions
- Westech Engineering, Inc. v. Clearwater Constructors, Inc.Court of Appeals of Texas · 1992
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- Sharp v. Caterpillar, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Sharp v. Direct Resources for Print, Inc., Texas Court of Appeals, 3rd District (Austin)1995
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Official Committee of Unsecured Creditors v. Hancock Park Capital II, L.P.Court of Appeals for the Ninth Circuit · 2013
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Texas Utilities Electric Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- U. Lawrence Boze' & Associates, P.C. and U. Lawrence Boze' v. Harris County Appraisal District, Texas Court of Appeals, 1st District (Houston)2011
- Grossman v. Lothian Oil Inc.Court of Appeals for the Fifth Circuit · 2011
23 more not listed; retrieve them via the Exa API.