Legal Opinion
United Services Automobile Ass'n v. Strayhorn
Court of Appeals of Texas
Decided November 6, 2003No. 03-02-00747-CVPublishedCited by 1 opinion
1Opinion of the Court
OPINION
W. KENNETH LAW, Chief Justice.
This appeal concerns a tax refund claimed under repealed sections of the Texas Insurance Code. Appellants United Services Automobile Association and USAA Life Insurance Company (collectively, USAA) argue that repealed language in the Texas Insurance Code providing that “no other tax” than a gross receipts tax would apply to insurance companies operated to exempt them from paying all forms of state tax not expressly provided for in the insurance code at that time. Consequently, USAA seeks a refund from the Comptroller for all sales and use taxes it paid for…
2Cases cited16 opinions
- Helena Chemical Co. v. WilkinsTexas Supreme Court · 2001
- Fitzgerald v. Advanced Spine Fixation Systems, Inc.Texas Supreme Court · 1999
- Fleming Foods of Texas, Inc. v. RylanderTexas Supreme Court · 1999
- Johnson v. City of Fort WorthTexas Supreme Court · 1989
- Union Bankers Insurance Co. v. SheltonTexas Supreme Court · 1994
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