Legal Opinion
Railroad Commission v. Channel Industries Gas Co.
Court of Appeals of Texas
Decided August 16, 1989No. 3-88-094-CVPublishedCited by 15 opinions
1Opinion of the Court
ON MOTION FOR REHEARING
CARROLL, Justice.
The opinion of the Court in this cause handed down on June 14, 1989, is withdrawn and the following is substituted therefor.
This tax refund case presents a problem of statutory construction involving Tex. Rev.Civ.Stat.Ann. art. 6060 (1962). The district court agreed with the taxpayer’s reading of the statute and ordered a refund of taxes paid under protest.
The Railroad Commission 1 complains on appeal that art. 6060 is a tax on gross receipts; that in this statute the terms “gross income” and “gross receipts” are used interchangeably; and that the tax…
2Cases cited8 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Jessen Associates, Inc. v. BullockTexas Supreme Court · 1975
- Taylor v. Firemen's & Policemen's Civil Service CommissionTexas Supreme Court · 1981
- Ex Parte RoloffTexas Supreme Court · 1974
- Eddins-Walcher Butane Company v. CalvertTexas Supreme Court · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- Combs v. STP Nuclear Operating Co., Texas Court of Appeals, 3rd District (Austin)2007
- Tandy Corp. v. SharpCourt of Appeals of Texas · 1994
- TGS-NOPEC GEOPHYSICAL CO. v. Combs, Texas Court of Appeals, 3rd District (Austin)2008
10 more not listed; retrieve them via the Exa API.