Legal Opinion
In Re Nestle USA, Inc.
Texas Supreme Court
Decided October 19, 2012No. 12-0518PublishedCited by 63 opinions
1Opinion of the CourtJustice Hecht
joined by Chief Justice JEFFERSON, Justice MEDINA, Justice GREEN, Justice JOHNSON, and Justice GUZMAN.
Since first imposing a franchise tax in 1893, the Legislature has restructured it several times, drawing various distinctions among taxpayers with adjustments, deductions, and exemptions that have become *612elaborate. Petitioner in this original proceeding contends that the franchise tax now in place bears no reasonable relationship to its object, the value of the privilege of doing business in Texas, and therefore violates the Texas Constitution’s mandate that “[tjaxation shall be equal and…
2Cases cited31 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Exxon Corp. v. Governor of MarylandSupreme Court of the United States · 1978
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
26 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Tenet Hospitals Ltd. v. Rivera ex rel. M.R.Texas Supreme Court · 2014
- Tracfone Wireless, Inc. and Virgin Mobile USA, L.P. v. Commission on State Emergency CommunicationsTexas Supreme Court · 2013
- EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist.Texas Supreme Court · 2018
- Titan Transportation, LP 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)2014
- Graphic Packaging Corp. v. HegarTexas Supreme Court · 2017
58 more not listed; retrieve them via the Exa API.