Legal Opinion
Bullock v. Foley Bros. Dry Goods Corp.
Court of Appeals of Texas
Decided February 6, 1991No. 3-89-124-CVPublishedCited by 28 opinions
1Per curiam
The Comptroller of Public Accounts (Comptroller) appeals the judgment of the district court that granted to appellee (Foley) a refund of state and local sales and use taxes for the period July 1, 1978, to June 30, 1983. We will reverse the judgment of the trial court.
Appellants 1 bring fourteen points of error: (1) the trial court erred as a matter of law in concluding that the Comptroller could not proceed against Foley as a consumer pursuant to Texas Tax Code § 151.515 2 on the basis that there was no sales tax that Foley should have paid but failed to pay; (2) the trial court’s conclusion…
2Cases cited14 opinions
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- American Transfer & Storage Co. v. BullockCourt of Appeals of Texas · 1975
- Baker v. BullockCourt of Appeals of Texas · 1975
- Bullock v. Marathon Oil Co.Court of Appeals of Texas · 1990
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Williams v. LaraTexas Supreme Court · 2001
- Davis v. State, Texas Court of Appeals, 3rd District (Austin)1995
- Perry Homes v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2003
- Malcuit v. State of Tex.District Court, N.D. Texas · 1991
- Zimmer US, Inc. v. Susan Combs, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2012
23 more not listed; retrieve them via the Exa API.