Legal Opinion

City of Wichita Falls v. ITT Commercial Finance Corp.

Court of Appeals of Texas

Decided February 11, 1992No. 2-91-084-CVPublishedCited by 13 opinions

1Opinion of the Court

OPINION

MEYERS, Justice.

The appellants, who are the taxing authorities in Wichita County, seek to reverse the trial court’s summary judgment ruling against them. Because we hold that the appellants did not have a sufficient posses-sory interest in the personal property being taxed, their cause for conversion against the recorded lienholder who had foreclosed their interest on the automobiles, is without legal basis. Judgment affirmed.

The facts in this case are not in dispute. In 1985 and 1986 Danny Sides Subaru, Inc., which was located in the City of Wichita Falls, failed to pay the personal…

2Cases cited14 opinions

  1. Waisath v. Lack's Stores, Inc.Texas Supreme Court · 1971
  2. Mack v. NewtonCourt of Appeals for the Fifth Circuit · 1984
  3. Oats v. Dublin National BankTexas Supreme Court · 1936
  4. Focke, Wilkens & Lange & Scott v. Leon & BlumTexas Supreme Court · 1891
  5. Guinn v. LokeyTexas Supreme Court · 1952

9 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Lyda Swinerton Builders, Inc. v. Cathay Bank, Texas Court of Appeals, 14th District (Houston)2013
  2. Crutcher v. Continental Nat. Bank, Texas Court of Appeals, 8th District (El Paso)1994
  3. City of Wichita Falls v. ITT Commercial Finance Corp.Texas Supreme Court · 1992
  4. Jones v. Salt Lake City Corp.Court of Appeals of Utah · 2003
  5. United States v. Boardwalk Motor Sports, Ltd.Court of Appeals for the Fifth Circuit · 2012

8 more not listed; retrieve them via the Exa API.

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