Legal Opinion
Wilburn v. State
Court of Appeals of Texas
Decided February 5, 1992No. 3-90-231-CVPublishedCited by 70 opinions
1Opinion of the Court
SMITH, Justice.
We withdraw our opinion and judgment dated November 13, 1991, and substitute the following in their place.
The question presented is whether the use of the term “debt” in § 171.255 of the Franchise Tax Act 1 includes liability for delinquent unemployment taxes.
I. BACKGROUND
Travelcorp International, Inc. (Travel-corp), a Texas corporation, failed to pay its franchise taxes that were due March 15, 1986. 1981 Tex.Gen.Laws, ch. 389, § 171.-001, at 1691 (Tex.Tax Code Ann. § 171.001, since amended). 2 On June 16, 1986, the comptroller forfeited Travelcorp’s corporate privileges. 3…
2Cases cited29 opinions
- Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
- City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
- Gibbs v. General Motors CorporationTexas Supreme Court · 1970
- Johnson v. City of Fort WorthTexas Supreme Court · 1989
- Graves v. HornTexas Supreme Court · 1895
24 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Gables Realty Ltd. Partnership v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2002
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Tri-State Building Specialties, Inc. v. NCI Building Systems, L.P., Texas Court of Appeals, 1st District (Houston)2005
- State v. VasilasCourt of Criminal Appeals of Texas · 2006
- Texas Utilities Electric Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
65 more not listed; retrieve them via the Exa API.