Legal Opinion
GATX Terminals Corp. v. Rylander
Texas Court of Appeals, 3rd District (Austin)
Decided May 23, 2002No. 03-01-00537-CVPublishedCited by 28 opinions
1Opinion of the Court
BEA ANN SMITH, Justice.
To address issues raised in the Comptroller’s motion for rehearing, we withdraw our original opinion and judgment issued April 18, 2002 and issue this opinion in its stead.
GATX Terminals Corporation (GATX) operates two facilities on the Houston ship channel, referred to as “tank farms,” where petroleum and petrochemical products are unloaded from transport vehicles and stored in large, steel tanks until they are ready to be loaded again for distribution. The Comptroller assessed taxes against GATX for services performed at its Galena Park facility during audit periods…
2Cases cited13 opinions
- Cain v. BainTexas Supreme Court · 1986
- Sterner v. Marathon Oil Co.Texas Supreme Court · 1989
- Catalina v. BlasdelTexas Supreme Court · 1994
- Burroughs Wellcome Co. v. CryeTexas Supreme Court · 1995
- Croucher v. CroucherTexas Supreme Court · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Sullivan v. Texas Department of Public Safety, Texas Court of Appeals, 9th District (Beaumont)2002
- Chevron Pipeline Co. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2006
- Allstate Insurance Co. v. HegarCourt of Appeals of Texas · 2016
- U.S. Concrete, Inc. v. Glenn Hegar, Comptroller of Public Accounts, State of Texas And Ken Paxton, Attorney General of Texas, Texas Court of Appeals, 3rd District (Austin)2019
- Lockheed Martin Corp. v. HegarCourt of Appeals of Texas · 2018
23 more not listed; retrieve them via the Exa API.