Legal Opinion
Dallas County Appraisal District v. L.D. Brinkman & Co. (Texas)
Texas Court of Appeals, 5th District (Dallas)
Decided October 31, 1985No. 05-84-01270-CVPublishedCited by 14 opinions
1Opinion of the Court
MALONEY, Justice.
This is an appeal from a determination that certain property held in warehouses in Dallas County is not subject to ad valorem taxation in the State of Texas. The appeal involves an interpretation of TEX.TAX CODE ANN. § 11.01. Appellants, Dallas County Appraisal District and its chief appraiser contend that all of the inventory of appellees, L.D. Brinkman & Company (Texas), Inc. and Carnation Company, that was in their warehouses on the first day of January, was subject to taxation. Appel-lees contend the trial court correctly excluded a percentage of the inventory from…
2Cases cited11 opinions
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- City of Beaumont v. FertittaTexas Supreme Court · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Aransas County Appraisal Review Board v. Texas Gulf Shrimp Co., Texas Court of Appeals, 13th District1986
- Friedrich Air Conditioning & Refrigeration Co. v. Bexar Appraisal District, Texas Court of Appeals, 4th District (San Antonio)1988
- Nueces County Appraisal District v. Diamond Shamrock Refining & Marketing Co.Court of Appeals of Texas · 1993
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictCourt of Appeals of Texas · 2015
- Harris County Appraisal District v. Virginia Indonesia Co.Court of Appeals of Texas · 1994
9 more not listed; retrieve them via the Exa API.