Chevron Pipeline Co. v. Strayhorn

OPINION

JAN P. PATTERSON, Justice.

Upon consideration of appellants’ motion for rehearing, we deny the motion; however, we withdraw our opinion and judgment of August 4, 2006, and substitute the following. Chevron Pipeline Company and West Texas Gulf Pipeline Company 1 appeal the district court’s judgment affirming the Comptroller’s 2 determination of tax liability for excavation and backfilling services and the remedial installation of cathodic protection 3 devices. Chevron argues that its purchase of these services was non-taxable. In two issues, Chevron challenges the legal sufficiency of…