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Legal Opinion

United American Insurance Co. v. Strayhorn

Texas Court of Appeals, 3rd District (Austin)

Decided June 19, 2003No. 03-02-00722-CVPublished

1Opinion of the Court

OPINION

MACK KIDD, Justice.

This case requires us to determine whether participation in a limited partnership that holds mineral interests qualifies as “real property, or any interest therein” for the purpose of insurance premium tax benefits conferred by article 4.11 of the Texas Insurance Code. Tex. Ins.Code Ann. art. 4.11, § 4(a)(8) (West Supp.2003) (hereinafter article 4.11). United American Insurance Co. brought a declaratory judgment action against the Texas Comptroller, Carole Keeton Strayhorn, and the Texas Attorney General, Greg Abbott (collectively “the comptroller”), seeking a…

2Cases cited11 opinions

  1. Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
  2. American Tobacco Co., Inc. v. GrinnellTexas Supreme Court · 1997
  3. Union Bankers Insurance Co. v. SheltonTexas Supreme Court · 1994
  4. In re Bay Area Citizens Against Lawsuit AbuseTexas Supreme Court · 1998
  5. Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000

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