Legal Opinion
the Sabine Mining Company v. Susan Combs, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Atty Gen of the State of Texas
Texas Court of Appeals, 13th District
Decided August 23, 2007No. 13-06-00330-CVPublished
1Opinion of the Court
NUMBER 13-06-330-CV
COURT OF APPEALS
THIRTEENTH DISTRICT OF TEXAS
CORPUS CHRISTI - EDINBURG
SABINE MINING COMPANY, Appellant,
v.
SUSAN COMBS, COMPTROLLER OF PUBLIC
ACCOUNTS OF THE STATE OF TEXAS, ET AL., Appellees.
On appeal from the 126th District Court of Travis County, Texas.
MEMORANDUM OPINION
Before Chief Justice Valdez and Justices Benavides and Vela
Memorandum Opinion by Justice Benavides
In this appeal, we must decide whether replacement parts for ''dragline" machines used in coal surface mining are tax exempt under the state tax code's "property used in manufacturing" exemption. Tex. Tax Code…
2Cases cited9 opinions
- Dow Chemical Co. v. FrancisTexas Supreme Court · 2001
- Anderson v. City of Seven PointsTexas Supreme Court · 1991
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Dolese Bros. Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
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