Legal Opinion
Calvert v. Humble Oil & Refining Company
Court of Appeals of Texas
Decided May 11, 1966No. 11403PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Justice.
This suit was brought by Humble Oil & Refining Company, a Delaware Corporation and the appellee here, against the Comptroller, and others, to recover $73,201.00 in franchise taxes for the year 1963 paid under protest. Humble alleged that certain interest and dividends which the Comptroller included as an additional basis for the franchise taxes paid by Humble were received from other affiliated foreign corporations and did not constitute gross receipts from its business done in Texas within the meaning of Article 12.02, Title 122A, Taxation-General, V.A.T.S.; that such were…
2Cases cited12 opinions
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- American Surety Co. of New York v. Axtell Co.Texas Supreme Court · 1931
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
- Great Lakes Pipe Line Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1965
- Holly Sugar Corp. v. JohnsonCalifornia Supreme Court · 1941
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3Cited by5 opinions
- Humble Oil & Refining Co. v. CalvertTexas Supreme Court · 1967
- Reed v. State Department of Licensing & RegulationCourt of Appeals of Texas · 1991
- Calvert v. Yoakum Industries, Inc.Court of Appeals of Texas · 1966
- Robert E. Reed, Sr. v. State of Texas Department of Licensing and Regulation, Texas Court of Appeals, 3rd District (Austin)1991
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1971