Legal Opinion

Trustees of Cook's Estate v. Sheppard

Court of Appeals of Texas

Decided November 13, 1935No. 8321PublishedCited by 10 opinions

1Opinion of the Court

BLAIR, Justice.

This case is companion to and in most respects is controlled by our decision in the case of Group No. 1 Oil Corporation v. Sheppard, Comptroller, et al., 89 S.W. (2d) 1021, this day decided. Appellants herein sued George H. Sheppard, State Comptroller, and Charley Lockhart, State Treasurer, for the refund of certain gross production taxes on oil, which they paid under written protest to appellees, aggregating $907.22. The taxes were demanded and collected as being due under H.B. 154, c. 162, Acts 1933, as’ amended by Acts 1933, 1st Called Sess., c. 12, the material portions of…

2Cases cited4 opinions

  1. Lake Superior Consolidated Iron Mines v. LordSupreme Court of the United States · 1926
  2. Byrne v. Fulton Oil Co.Montana Supreme Court · 1929
  3. Group No. 1 Oil Corporation v. SheppardCourt of Appeals of Texas · 1935
  4. Flynn, Welch & Yates, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1934

3Cited by10 opinions

  1. Sheppard v. Stanolind Oil & Gas Co.Court of Appeals of Texas · 1939
  2. Barwise v. SheppardSupreme Court of the United States · 1936
  3. Tower Plaza Investments, Limited v. DeWittArizona Supreme Court · 1973
  4. McPhillips Mfg. Co. v. CurrySupreme Court of Alabama · 1941
  5. Fain-McGaha Oil Corp. v. Murko Oil & Royalty Co.Texas Supreme Court · 1937

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