Legal Opinion
H.K. Global Trading, Ltd. v. Susan Combs, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas
Texas Court of Appeals, 3rd District (Austin)
Decided March 28, 2014No. 03-13-00260-CVPublishedCited by 6 opinions
1Opinion of the Court
OPINION
MELISSA GOODWIN, Justice.
This appeal from a sales tax assessment concerns facial constitutional challenges to subsections (d) and (e) of section 151.307 of the Tax Code. See Tex. Tax Code § 151.307(d), (e). Following a bench trial, the trial court granted a take nothing verdict against appellant H.K. Global Trading, Ltd. and concluded that the challenged subsections did not facially violate the Import-Export Clause of the United States Constitution. See U.S. Const, art. I, § 10, cl. 2. For the reasons that follow, we affirm the trial court’s judgment.
BACKGROUND
The facts are not…
2Cases cited21 opinions
- BMC Software Belgium, NV v. MarchandTexas Supreme Court · 2002
- City of Rockwall v. HughesTexas Supreme Court · 2008
- Texas Workers' Compensation Commission v. GarciaTexas Supreme Court · 1995
- Barshop v. Medina County Underground Water Conservation DistrictTexas Supreme Court · 1996
- Railroad Commission v. Texas Citizens for a Safe Future & Clean WaterTexas Supreme Court · 2011
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3Cited by6 opinions
- Frederick L. Nicholas v. Environmental Systems (International) Limited, Brian G. Cook, Reif Winery Inc. (c.O.B. as Reif Estate Winery), Klaus Reif and Re/Defining Water Inc.Court of Appeals of Texas · 2016
- American Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, American Multi-Cinema, Inc., Texas Court of Appeals, 3rd District (Austin)2015
- Frederick L. Nicholas v. Environmental Systems (International) Limited, Brian G. Cook, Reif Winery Inc. (c.O.B. as Reif Estate Winery), Klaus Reif and Re/Defining Water Inc.Court of Appeals of Texas · 2016
- Gerald K. Johnson v. Frederick M. Evans and Christine G. Evans, Texas Court of Appeals, 12th District (Tyler)2014
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Ryan, LLC, Texas Court of Appeals, 3rd District (Austin)2015
1 more not listed; retrieve them via the Exa API.