Legal Opinion

Bullock v. Pioneer Corp.

Court of Appeals of Texas

Decided June 14, 1989No. 3-87-078-CVPublishedCited by 4 opinions

1Opinion of the Court

GAMMAGE, Justice.

Bob Bullock, Comptroller of Public Accounts, appeals from a judgment rendered in favor of Pioneer Corporation (Pioneer) and the City of Lubbock granting a refund for taxes paid under the gross receipts tax on the distribution and local sale of natural gas. Tex.Tax Code Ann. § 182.021, et seq. (1982).1 We will reverse the judgment.

Pioneer sued for a refund of gross receipts taxes paid from January 1, 1977 through December 31,1983 by Pioneer and its predecessor, Pioneer Natural Gas Company (PNGC). Tex.Tax Code Ann. § 112.151, et seq. (1982). The City of Lubbock intervened to…

2Cases cited7 opinions

  1. Eddins-Walcher Butane Company v. CalvertTexas Supreme Court · 1957
  2. The Texas Company v. StephensTexas Supreme Court · 1907
  3. William Hoefling & Son v. City of San AntonioTexas Supreme Court · 1892
  4. Thompson v. United Gas Corp.Court of Appeals of Texas · 1945
  5. Utilities Natural Gas Co. v. StateTexas Supreme Court · 1939

2 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Graves v. Morales, Texas Court of Appeals, 3rd District (Austin)1996
  2. Opinion No., Texas Attorney General Reports1999
  3. Robert Charles Graves v. Honorable Dan Morales, State Attorney General Honorable John Sharp, Comptroller of Public Accounts And Martha Whitehead, State Treasurer, Texas Court of Appeals, 3rd District (Austin)1996
  4. Untitled Texas Attorney General Opinion, Texas Attorney General Reports1999

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