Legal Opinion
Sharp v. House of Lloyd, Inc.
Texas Supreme Court
Decided October 16, 1991No. D-0450PublishedCited by 199 opinions
1Opinion of the Court
OPINION
MAUZY, Justice.
The question presented in this ease is whether the State Comptroller is barred from collecting the Texas Franchise Tax from House of Lloyd, Inc. because of an alleged long-standing construction of the franchise tax statute as not applying to corporations engaged in solicitation sales activities through independent contractors.
House of Lloyd, Inc., a Missouri corporation, sued the State Comptroller to recover certain franchise taxes paid under protest for the period September 5, 1983 through December 31, 1985. The corporation engages in solicitation sales activities in…
2Cases cited10 opinions
- Stanford v. ButlerTexas Supreme Court · 1944
- Eddins-Walcher Butane Company v. CalvertTexas Supreme Court · 1957
- McKinney v. BlankenshipTexas Supreme Court · 1955
- Humble Oil & Refining Co. v. CalvertTexas Supreme Court · 1967
- Sayre v. MullinsTexas Supreme Court · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by199 opinions
- Fleming Foods of Texas, Inc. v. RylanderTexas Supreme Court · 1999
- Texas Department of Protective & Regulatory Services v. Mega Child Care, Inc.Texas Supreme Court · 2004
- First American Title Insurance Co. v. CombsTexas Supreme Court · 2008
- Union Bankers Insurance Co. v. SheltonTexas Supreme Court · 1994
- Public Utility Commission v. City Public Service Board of San AntonioTexas Supreme Court · 2001
194 more not listed; retrieve them via the Exa API.