Legal Opinion
Central Power and Light Co. v. Sharp
Texas Court of Appeals, 3rd District (Austin)
Decided May 1, 1996No. 03-95-00093-CVPublishedCited by 31 opinions
1Opinion of the Court
BEA ANN SMITH, Justice.
The opinion issued by this Court on December 6, 1995 is withdrawn and the following opinion is substituted in its place.
Appellant Central Power and Light (“CP & L”) appeals from a summary judgment rendered in favor of appellees (“the Comptroller”). The dispute centers around the Comptroller’s interpretation of a provision within the Franchise Tax Act governing the computation of a company’s surplus. See Tex.Tax Code Ann. §§ 171.001(a), 171.109(b) (West 1992). We will affirm the judgment of the trial court.
Background
CP & L is a corporation organized under Texas law,…
2Cases cited21 opinions
- Texas Workers' Compensation Commission v. GarciaTexas Supreme Court · 1995
- City of El Paso v. Public Utility CommissionTexas Supreme Court · 1994
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- Hurt v. CooperTexas Supreme Court · 1937
- Vinson v. BurgessTexas Supreme Court · 1989
16 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Texas Boll Weevil Eradication Foundation, Inc. v. LewellenTexas Supreme Court · 1997
- Proctor v. AndrewsTexas Supreme Court · 1998
- Texas Citrus Exchange v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997
- Grocers Supply Co., Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- Central Power and Light Co. v. SharpTexas Supreme Court · 1997
26 more not listed; retrieve them via the Exa API.