Legal Opinion

Sharp v. Park 'N Fly of Texas, Inc.

Texas Court of Appeals, 3rd District (Austin)

Decided May 14, 1998No. 03-97-00435-CVPublishedCited by 18 opinions

1Opinion of the Court

JONES, Justice.

Park ‘N Fly of Texas, Inc. (“PNF”), appel-lee, filed suit against John Sharp, Comptroller of Public Accounts for the State of Texas, and Dan Morales, Attorney General of the State of Texas, appellants (collectively the “Comptroller”), to recover taxes paid under protest. See Tex. Tax Code Ann. (“Tax Code”) § 112.052 (West 1992). After a bench trial, the trial court rendered judgment for PNF, granting declaratory relief and ordering the Comptroller to refund more than half a million dollars plus interest and attorney’s fees.

On appeal, the Comptroller raises seven issues relating…

2Cases cited13 opinions

  1. Barshop v. Medina County Underground Water Conservation DistrictTexas Supreme Court · 1996
  2. Union Bankers Insurance Co. v. SheltonTexas Supreme Court · 1994
  3. Hunter v. Fort Worth Capital Corp.Texas Supreme Court · 1981
  4. Sharp v. House of Lloyd, Inc.Texas Supreme Court · 1991
  5. Hurt v. CooperTexas Supreme Court · 1937

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

3Cited by18 opinions

  1. Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
  2. Lamar County Appraisal District v. Campbell Soup Co., Texas Court of Appeals, 6th District (Texarkana)2003
  3. Rylander v. San Antonio SMSA Ltd. Partnership, Texas Court of Appeals, 3rd District (Austin)2000
  4. A.D. Store Co. v. Executive Director of DePartment of RevenueSupreme Court of Colorado · 2001
  5. Rylander v. Associated Technics Co., Inc., Texas Court of Appeals, 3rd District (Austin)1999

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

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