Legal Opinion

Nustar Energy, L.P. v. Kelly Hancock, Comptroller of Public Accounts of the State of Texas; And Ken Paxton, Attorney General of the State of Texas

Texas Supreme Court

Decided March 13, 2026No. 24-0037Published

1Opinion of the Court

Supreme Court of Texas ══════════ No. 24-0037 ══════════ NuStar Energy, L.P., Petitioner, v. Kelly Hancock, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Respondents ═══════════════════════════════════════ On Petition for Review from the Court of Appeals for the Third District of Texas ═══════════════════════════════════════ Argued September 10, 2025 JUSTICE DEVINE delivered the opinion of the Court. Justice Lehrmann did not participate in the decision. This franchise-tax dispute presents a question of statutory interpretation:…

2Cases cited30 opinions

  1. Entergy Gulf States, Inc. v. SummersTexas Supreme Court · 2009
  2. SAS Institute Inc. v. IancuSupreme Court of the United States · 2018
  3. Epps v. FowlerTexas Supreme Court · 2011
  4. In Re Department of Family & Protective ServicesTexas Supreme Court · 2009
  5. Fort Worth Transp. Auth. v. RodriguezTexas Supreme Court · 2018

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