Legal Opinion
Bullock v. Enserch Exploration, Inc.
Court of Appeals of Texas
Decided April 1, 1981No. 13217PublishedCited by 16 opinions
1Opinion of the Court
PHILLIPS, Chief Justice.
This is a franchise tax case involving the construction of Tex.Tax. — Gen.Ann. art. 12.02(l)(b)(i) enacted in 1969.
This case presents a consolidation of two actions brought by three corporations, En-serch Exploration, Inc., Continental Oil Company, and South Texas Natural Gas Gathering Company, appellees, for the refund of franchise taxes paid under protest to appellant, Bob Bullock, Comptroller of Public Accounts of Texas. 1
The critical issue is whether appellees’ sales of natural gas with deliveries in Texas to interstate pipeline companies for resale outside of…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Puget Sound Stevedoring Co. v. State Tax CommissionSupreme Court of the United States · 1937
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Sharp v. House of Lloyd, Inc.Texas Supreme Court · 1991
- Bullock v. Marathon Oil Co.Court of Appeals of Texas · 1990
- Southwestern Bell Telephone Co. v. Combs, Texas Court of Appeals, 7th District (Amarillo)2008
- Lone Star Gas Co. v. Railroad Commission of TexasCourt of Appeals of Texas · 1990
- Hercules Inc. v. Utah State Tax Commission, Auditing DivisionUtah Supreme Court · 1994
11 more not listed; retrieve them via the Exa API.