Legal Opinion
INOVA Diagnostics, Inc. v. Strayhorn
Texas Court of Appeals, 3rd District (Austin)
Decided May 26, 2005No. 03-04-00503-CVPublishedCited by 13 opinions
1Opinion of the Court
OPINION
BEA ANN SMITH, Justice.
When INOVA, a California corporation, hired a salesperson in this state, the Texas Comptroller informed the company that it was required to pay the state franchise tax. INOVA paid the taxes under protest and filed suit in the district court for a refund.' The trial court ruled in favor of the Comptroller.
INOVA argues that Public Law 86-272 (15 U.S.C. §§ 381-84 (West 1997)) exempts INOVA from paying any portion of the franchise tax measured by earned surplus and that the portion of the franchise tax imposed on capital cannot be separated from the portion imposed…
2Cases cited25 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Crown Life Insurance Company v. CasteelTexas Supreme Court · 2000
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Texas Department of Transportation v. NeedhamTexas Supreme Court · 2002
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
20 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- EMC Corporation 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)2015
- Home Interiors & Gifts, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2005
- Galland Henning Nopak, Inc. v. Combs, Texas Court of Appeals, 7th District (Amarillo)2010
- Galland Henning Nopak, Inc. v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 7th District (Amarillo)2010
- Galland Henning Nopak, Inc. v. Susan Combs, Successor to Carole Strayhorn, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 7th District (Amarillo)2010
8 more not listed; retrieve them via the Exa API.