Legal Opinion
Spencer Gifts, Inc. v. Bullock
Court of Appeals of Texas
Decided March 8, 1989No. 3-88-079-CVPublishedCited by 3 opinions
1Opinion of the Court
EARL W. SMITH, Justice.
Spencer Gifts (“Spencer”) appeals a take-nothing judgment rendered in a bench trial in a tax refund suit. We will affirm the judgment of the district court.
On September 26, 1983, the Comptroller of Public Accounts issued a notice of deficiency determination to Spencer based on an audit of Spencer’s sales tax account covering the period from July 1, 1979, to June 30, 1983. On or about May 14, 1985, Spencer paid $121,995.03 in tax and interest under protest pursuant to Tex.Tax Code Ann. § 112.051 (1982) of which amount $116,492.71 remains in dispute.
SUMMARY OF DISPUTE
Spenc…
2Cases cited18 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Calvert v. KadaneTexas Supreme Court · 1968
- State Board of Insurance v. DeffebachCourt of Appeals of Texas · 1982
- Direlco, Inc. v. BullockCourt of Appeals of Texas · 1986
- Gifford-Hill and Company v. StateTexas Supreme Court · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Reuters America, Inc. v. SharpCourt of Appeals of Texas · 1995
- Guangdong Lvtong New Energy Electric Vehicle Technology Co. LTD v. John Montague, and Kimberley Hall and Kirby Stewart, Individually and on Behalf of the Estate of Robert Rowton, Texas Court of Appeals, 4th District (San Antonio)2026
- Reuters America, Inc. v. John Sharp, Comptroller of Public Accounts of the State of Texas, Martha Whitehead, Treasurer of the State of Texas, and Dan Morales, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)1994