Legal Opinion
Virginia Indonesia Co. v. Harris County Appraisal District
Texas Supreme Court
Decided December 22, 1995No. 94-0245PublishedCited by 67 opinions
1Opinion of the CourtCornyn, Justice
PHILLIPS, Chief Justice, and GONZALEZ, HIGHTOWER, ENOCH, SPECTOR, and BAKER, Justices, join.
In this case we consider whether goods purchased by the Virginia Indonesia Company (VICO) on behalf of an Indonesian joint venture are exempt from a state ad valorem tax. The trial court granted VICO’s motion for summary judgment on the basis that the goods are exempt from taxation under the import-export and commerce clauses of the United States Constitution and under section 11.01 of the Texas Tax Code. U.S. Const. art. 1, § 10 (import-export) & art. 1, § 8 (commerce). The court of appeals reversed.…
2Cases cited35 opinions
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- City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Brown v. MarylandSupreme Court of the United States · 1827
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3Cited by67 opinions
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- Plexchem International, Inc. v. Harris County Appraisal DistrictTexas Supreme Court · 1996
- Warwick Towers Council of Co-Owners Ex Rel. St. Paul Fire & Marine Insurance Co. v. Park Warwick, L.P., Texas Court of Appeals, 14th District (Houston)2009
- Vinmar, Inc. v. Harris County Appraisal DistrictTexas Supreme Court · 1997
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