Legal Opinion
Serna v. State
Court of Appeals of Texas
Decided July 6, 1994No. 3-93-195-CVPublishedCited by 23 opinions
1Opinion of the Court
BEA ANN SMITH, Justice.
The question presented is whether a corporate officer should be held liable for penalties imposed on the corporation, after its corporate privileges had been forfeited, for the corporation’s failure to plug its abandoned oil wells as required by law.
BACKGROUND
Doer Energy Corporation (Doer), a Texas corporation, failed to file its initial franchise tax report due in August 1987. Tex.Tax Code Ann. § 171.201(b) (West 1992) (“Tax Code”). The Secretary of State initiated forfeiture proceedings; Doer forfeited its corporate privileges on December 4, 1987, and forfeited its…
2Cases cited7 opinions
- Johnson v. City of Fort WorthTexas Supreme Court · 1989
- Schwab v. Schlumberger Well Surveying Corp.Texas Supreme Court · 1946
- Wilburn v. StateCourt of Appeals of Texas · 1992
- Curry Auto Leasing, Inc. v. Byrd, Texas Court of Appeals, 5th District (Dallas)1984
- Jonnet v. StateCourt of Appeals of Texas · 1994
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tri-State Building Specialties, Inc. v. NCI Building Systems, L.P., Texas Court of Appeals, 1st District (Houston)2005
- Westlake Petrochemicals, L.L.C. v. United Polychem, Inc.Court of Appeals for the Fifth Circuit · 2012
- Love v. State, Texas Court of Appeals, 3rd District (Austin)1998
- Taylor v. FIRST COMMUNITY CREDIT UNION, Texas Court of Appeals, 14th District (Houston)2010
- Endsley Electric, Inc. v. Altech, Inc.Court of Appeals of Texas · 2012
18 more not listed; retrieve them via the Exa API.