Legal Opinion

Calvert v. Wilson Communications, Inc.

Court of Appeals of Texas

Decided June 25, 1969No. 11678PublishedCited by 2 opinions

1Opinion of the Court

O’QUINN, Justice.

The question in this lawsuit is whether the gross receipts tax on telephone companies is applicable to the business operation carried on by appellees.

Appellees are Frank T. Wilson, doing business as Wilson Radio Dispatch, and Wilson Radio' Communications, Inc., a corporation. The appellees sued the Comptroller of Public Accounts, seeking a declaratory judgment that the gross receipts tax imposed by Article 11.06, Title 122A, Taxation-General, Vernon’s Anno.Civ.Sts., does not apply to their communications service business.

The Comptroller, joined by the State of Texas as the…

2Cases cited12 opinions

  1. McGuire v. City of DallasTexas Commission of Appeals · 1943
  2. Texas Unemployment Compensation Commission v. BassTexas Supreme Court · 1941
  3. Railroad Commission v. Texas & New Orleans R.Court of Appeals of Texas · 1931
  4. Commercial Communications, Inc. v. Public Utilities CommissionCalifornia Supreme Court · 1958
  5. Sabine Pilots Ass'n v. Lykes Brothers Steamship, Inc.Court of Appeals of Texas · 1961

7 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Wilson Communications, Inc. v. CalvertTexas Supreme Court · 1970
  2. Wade v. City of Garland, Texas Court of Appeals, 5th District (Dallas)1984

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