Legal Opinion
Texas v. Moody's Estate
Court of Appeals for the Fifth Circuit
Decided July 16, 1946No. 11501PublishedCited by 9 opinions
1Per curiam
The question involved here is whether Art. 7151, Revised Civil Statutes of Texas, 1925, as amended on April 7, 1943, by S. B. 126, Vernon’s Ann.Civ.St. art. 7151, exempts from the 1944 taxes lands which on January 1, 1944, were merely under lease by the owner to the United States, the fee of which was not acquired by the Government until February 8, 1944.
In the first section of the statute there appears the following language:
“ * * * if the United States Government or any of its agencies having the power of condemnation shall take over the possession of property under authority of any law…
2Cases cited5 opinions
- City of Longview v. Markham-McRee Memorial HospitalTexas Commission of Appeals · 1941
- City of Longview v. Markham-McRee Memorial HospitalTexas Supreme Court · 1941
- City of Dallas v. CochranCourt of Appeals of Texas · 1914
- Little Theatre of Dallas, Inc. v. City of DallasCourt of Appeals of Texas · 1939
- United States v. 111,000 Acres of Land in Polk & Highlands CountiesCourt of Appeals for the Fifth Circuit · 1946
3Cited by9 opinions
- Delley v. Unknown Stockholders of Brotherly & Sisterly Club of Christ, Inc.Court of Appeals of Texas · 1974
- Stanford v. ButlerCourt of Appeals for the Fifth Circuit · 1987
- Stanford v. ButlerCourt of Appeals for the Fifth Circuit · 1987
- Collin County Levee Imp. Dist. No. 1 v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Opinion No., Texas Attorney General Reports1988
4 more not listed; retrieve them via the Exa API.