Legal Opinion
General Dynamics Corp. v. Sharp
Texas Court of Appeals, 3rd District (Austin)
Decided May 8, 1996No. 03-95-00341-CVPublishedCited by 57 opinions
1Opinion of the Court
KIDD, Justice.
General Dynamics Corporation appeals from a summary judgment granted to appel-lees 1 (collectively the “Comptroller”) in a tax-protest suit. See Tex.Tax Code Ann. §§ 112.051-112.060 (West 1992 & Supp.1996). Primarily at issue is whether the earned surplus portion of the amended Texas franchise tax is unconstitutionally retroactive. General Dynamics also contends that Texas’ single-factor method of apportioning its Texas franchise tax base violates the United States and Texas Constitutions. We will affirm the trial court’s judgment.
THE CONTROVERSY
1. The Franchise Tax Act
a. The…
2Cases cited31 opinions
- Texas Workers' Compensation Commission v. GarciaTexas Supreme Court · 1995
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
26 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Rylander v. Fisher Controls International, Inc., Texas Court of Appeals, 3rd District (Austin)2001
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Pickett v. Texas Mutual Insurance Co., Texas Court of Appeals, 3rd District (Austin)2007
- Grocers Supply Co., Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
52 more not listed; retrieve them via the Exa API.