Legal Opinion
Combs v. Chevron, Inc.
Texas Court of Appeals, 3rd District (Austin)
Decided August 27, 2010No. 03-07-00127-CVPublishedCited by 13 opinions
1Opinion of the Court
OPINION
DAVID PURYEAR, Justice.
We withdraw our opinion of February 5, 2010, and substitute the following opinion in its place. Appellee’s motion for rehearing is denied.
Chevron, Inc. sued Texas’s Comptroller of Public Accounts to obtain a tax refund. Chevron had paid contractors to install temporary scaffolding at one of its refineries, and the Comptroller had treated that installation as a taxable rental of tangible personal property. Chevron argued that the installation should have been treated as a nontaxable service instead. More than eighteen months after it filed suit, Chevron amended…
2Cases cited9 opinions
- Texas Department of Parks & Wildlife v. MirandaTexas Supreme Court · 2004
- Liberty National Fire Insurance Co. v. AkinTexas Supreme Court · 1996
- MAG-T, L.P. v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2005
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Central Power and Light Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1996
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Austin Engineering Co., Inc. v. Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2011
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas v. Ryan, LLC, Texas Court of Appeals, 3rd District (Austin)2015
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas v. Black, Mann, and Graham, L.L.P., Texas Court of Appeals, 3rd District (Austin)2022
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas v. CGG Veritas Services (U.S.), Inc., Texas Court of Appeals, 3rd District (Austin)2015
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas v. El Paso Electric Company, Texas Court of Appeals, 3rd District (Austin)2021
8 more not listed; retrieve them via the Exa API.