Legal Opinion
Calvert v. Zanes-Ewalt Warehouse, Inc.
Court of Appeals of Texas
Decided March 21, 1973No. 12000PublishedCited by 5 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is a suit by Zanes-Ewalt Warehouse, Inc., appellee, plaintiff below, against Robert S. Calvert, Comptroller of Public Accounts, 1 to recover cigarette taxes paid under protest under the provisions of Article 7057b, of the Vernon’s Ann.Revised Civil Statutes of Texas and Article 1.05, Chapter 1, Title 122A, Taxation-General, V.A.T.S., in the amount of $27,501.65. The tax was levied upon cigarettes which appellee claimed, and the court found, had been stolen from appellee.
In a trial before the court, the court rendered judgment in favor of appellee, that it recover of…
2Cases cited12 opinions
- Tot v. United StatesSupreme Court of the United States · 1943
- Whitney v. State Tax Comm'n of NYSupreme Court of the United States · 1940
- State v. WynneTexas Supreme Court · 1939
- Lane Distributors, Inc. v. TiltonSupreme Court of New Jersey · 1951
- In Re the Estate of VanderbiltNew York Court of Appeals · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Calvert v. Zanes-Ewalt Warehouse, Inc.Texas Supreme Court · 1973
- R Communications, Inc. v. SharpCourt of Appeals of Texas · 1992
- State ex rel. Lemieux v. District Court of the Fifth Judicial District ex rel. County of JeffersonMontana Supreme Court · 1975
- R Communications, Inc. F/K/A R N Communications, Inc. v. Honorable John Sharp, Comptroller of Public Accounts of the State of Texas, Texas Court of Appeals, 3rd District (Austin)1992
- State Ex Rel. Lemieux v. Dist. CourMontana Supreme Court · 1975