Legal Opinion
Texas Citrus Exchange v. Sharp
Texas Court of Appeals, 3rd District (Austin)
Decided October 23, 1997No. 03-97-00010-CVPublishedCited by 74 opinions
1Opinion of the Court
ON MOTION FOR REHEARING
BEA ANN SMITH, Justice.
To address certain issues raised in the motion for rehearing we withdraw our earlier opinion and judgment issued August 14, 1997, and substitute this one in its place.
Texas Citrus Exchange sued the Comptroller for a refund of $49,593.26 in taxes paid on electricity used in juice production. The Comptroller determined that electricity Texas Citrus used in maintaining frozen ingredients as part of juice production was “warehousing,” a commercial use subject to taxation under Texas Tax Code section 151.317 and Comptroller’s rule 3.295. Texas Citrus…
2Cases cited22 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- United States v. LarionoffSupreme Court of the United States · 1977
- Public Utility Commission v. Gulf States Utilities Co.Texas Supreme Court · 1991
- Stanford v. ButlerTexas Supreme Court · 1944
17 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Grocers Supply Co., Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- Combined Specialty Insurance Co. v. Deese, Texas Court of Appeals, 5th District (Dallas)2008
- Martin v. Department of Public Safety, Texas Court of Appeals, 3rd District (Austin)1998
- Southwestern Bell Telephone Co. v. Public Utility Commission, Texas Court of Appeals, 3rd District (Austin)2000
- Quimby v. Texas Department of Transportation, Texas Court of Appeals, 3rd District (Austin)2000
69 more not listed; retrieve them via the Exa API.