Legal Opinion
Texas Comptroller of Public Accounts v. Trans State Outdoor Advertising Co.
Court of Appeals for the Fifth Circuit
Decided May 22, 1998No. 97-20629PublishedCited by 14 opinions
1Opinion of the Court
ROBERT M. PARKER, Circuit Judge:
Trans State Outdoor Advertising Co., Inc. appeals the decision of the district court reversing the bankruptcy court and finding that it lacked jurisdiction under 11 U.S.C. § 505(a)(2)(A) to redetermine the tax liability assessed by the Comptroller. Finding no error, we affirm the district court.
BACKGROUND
In 1991, the Comptroller performed a sales and use tax audit on Trans State Outdoor Advertising Co, Inc. (hereinafter “Trans State”) for the audit period October 1, 1987 through June 30, 1991. In November 1991, the Comptroller issued an invoice to Trans State…
2Cases cited8 opinions
- United States v. Utah Construction & Mining Co.Supreme Court of the United States · 1966
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
- Summit Coffee Co. v. Herby's Foods, Inc. (In Re Herby's Foods, Inc.)Court of Appeals for the Fifth Circuit · 1993
- City Vending of Muskogee, Inc. v. The Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1990
- City of Amarillo, Amarillo Independent School District v. W. S. Eakens and Lloyd King, Reorganization TrusteesCourt of Appeals for the Fifth Circuit · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of WoodburyCourt of Appeals for the Second Circuit · 2003
- In Re: Roger E. Mantz and Sandra J. Mantz, Roger E. Mantz Sandra J. Mantz v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 2003
- Central Valley AG Enterprises v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- In Re R-P Packaging, Inc.United States Bankruptcy Court, M.D. Georgia · 2002
- In Re Village at Oakwell Farms, Ltd.United States Bankruptcy Court, W.D. Texas · 2010
9 more not listed; retrieve them via the Exa API.