Legal Opinion
State v. Shell Oil Co.
Court of Appeals of Texas
Decided March 2, 1988No. 3-87-104-CVPublishedCited by 9 opinions
1Opinion of the Court
SHANNON, Chief Justice.
Shell Oil Company, appellee, filed suit in the district court of Travis County to recover franchise taxes paid under protest to the Comptroller of Public Accounts. After trial to the court, the district court rendered judgment that Shell recover $335,951.54. This Court will affirm the judgment.
The franchise tax is one imposed on the value of the privilege to transact business in Texas. Bullock v. National Bankshares Corporation, 584 S.W.2d 268, 270 (Tex.1979). The amount of the franchise tax imposed on a corporation transacting business is based upon the corporation’s…
2Cases cited7 opinions
- In Re King's EstateTexas Supreme Court · 1951
- Renfro Drug Co. v. LewisTexas Supreme Court · 1950
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- United North & South Development Co. v. HeathCourt of Appeals of Texas · 1934
- State v. Sun Refining & Marketing, Inc.Court of Appeals of Texas · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Wilburn v. StateCourt of Appeals of Texas · 1992
- Sharp v. Caterpillar, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Gulf Chemical & Metallurgical Corp. v. HegarCourt of Appeals of Texas · 2015
- Elmer J. Jonnet and Joseph E. Jonnet v. State of Texas, Texas Court of Appeals, 3rd District (Austin)1994
- Gulf Chemical & Metallurgical Corporation v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2015
4 more not listed; retrieve them via the Exa API.