Legal Opinion

Sergeant Enterprises, Inc. v. Strayhorn

Texas Court of Appeals, 3rd District (Austin)

Decided July 11, 2003No. 03-03-00047-CVPublishedCited by 26 opinions

1Opinion of the Court

OPINION

JAN P. PATTERSON, Justice.

In this suit for a refund of franchise taxes, Sergeant Enterprises, Inc. (“appellant”) appeals from the grant of a summary judgment in favor of Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, “Comptroller”). 1 In two issues, appellant asserts that the district court erred in granting the Comptroller’s motion for summary judgment and denying its own. Appellant urges that it conclusively proved its entitlement to a refund by offsetting its 1995 franchise tax liability with the…

2Cases cited43 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. FM Properties Operating Co. v. City of AustinTexas Supreme Court · 2000
  4. Carr v. BrasherTexas Supreme Court · 1989
  5. State Farm Fire & Casualty Co. v. S.S.Texas Supreme Court · 1993

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

3Cited by26 opinions

  1. Cordillera Ranch, Ltd. v. Kendall County Appraisal District, Texas Court of Appeals, 4th District (San Antonio)2004
  2. Susan Combs, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas v. Newpark Resources, Inc., Texas Court of Appeals, 3rd District (Austin)2013
  3. 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
  4. INOVA Diagnostics, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2005
  5. Lambright v. Texas Parks & Wildlife Department, Texas Court of Appeals, 3rd District (Austin)2005

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

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