Legal Opinion
Calvert v. Zanes-Ewalt Warehouse, Inc.
Texas Supreme Court
Decided December 12, 1973No. B-4010PublishedCited by 21 opinions
1Opinion of the Court
STEAKLEY, Justice.
This is a suit by Zanes-Ewalt Warehouse, Inc. to recover cigarette taxes in the amount of $27,501.65 paid to the State of Texas under protest. The judgments below were for recovery of the taxes, Calvert v. Zanes-Ewalt Warehouse, Inc., Tex.Civ.App., 492 S.W.2d 638. The Comptroller of Public Accounts of the State of Texas is petitioner here.
In the statutory cigarette tax regulations, Zanes-Ewalt is a “distributing agent”, having sought and obtained an annually renewable permit from the State as such. The permit is required of those “engaged in the business of storing unstamped…
2Cases cited21 opinions
- Parker v. BrownSupreme Court of the United States · 1943
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- South Carolina State Highway Department v. Barnwell Bros.Supreme Court of the United States · 1938
- Smith v. DavisTexas Supreme Court · 1968
- SC Hwy. Dept. v. Barnwell Bros.Supreme Court of the United States · 1938
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3Cited by21 opinions
- Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal DistrictTexas Supreme Court · 1994
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictTexas Supreme Court · 2017
- R Communications, Inc. v. SharpCourt of Appeals of Texas · 1992
- Dallas County Appraisal District v. L.D. Brinkman & Co. (Texas), Texas Court of Appeals, 5th District (Dallas)1985
- Burlington Northern Railroad v. RaglandSupreme Court of Arkansas · 1983
16 more not listed; retrieve them via the Exa API.