Legal Opinion
A. W. Cullum & Co. v. Calvert
Court of Appeals of Texas
Decided January 21, 1970No. 11716PublishedCited by 5 opinions
1Opinion of the Court
O’QUINN, Justice.
This is a sales tax case involving sums aggregating $24,190.62 paid under protest by appellant to the Comptroller of Public Accounts based upon deficiency determinations covering tax periods (1) from September 30, 1963 through July 31, 1967, and (2) October 1, 1966 through July 31, 1967.
The parties stipulated and agreed on all facts, and the cause was tried before the court without a jury. The trial court denied appellant recovery and entered judgment for the State from which this appeal has been taken.
As it existed at the times involved in this case, the Texas Sales Tax Act…
2Cases cited6 opinions
- Thompson v. ThompsonTexas Supreme Court · 1951
- Flower v. DortCourt of Appeals of Texas · 1953
- State Tax Commission v. Ryan-Evans Drug StoresArizona Supreme Court · 1960
- Calvert v. Union Producing CompanyTexas Supreme Court · 1955
- Eisenberg's White House, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- National Diamond Syndicate, Inc., Cross-Appellant v. United Parcel Service, Inc., Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1990
- Baker v. BullockCourt of Appeals of Texas · 1975
- Hill v. RichCourt of Appeals of Texas · 1975
- Botney v. Sperry & Hutchinson Co.California Court of Appeal · 1976
- Alpine Industries, Inc. v. Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General for the State of Texas, Texas Court of Appeals, 3rd District (Austin)2004