Legal Opinion
Sharp v. Caterpillar, Inc.
Texas Court of Appeals, 3rd District (Austin)
Decided November 20, 1996No. 03-95-00272-CVPublishedCited by 44 opinions
1Opinion of the Court
JONES, Justice.
Appellee Caterpillar, Inc. (“Caterpillar”) sued appellants (collectively, “the Comptroller”) 1 in district court for a refund of franchise taxes paid under protest. The district court granted summary judgment in favor of Caterpillar, and the Comptroller now appeals. We will reverse the district court’s judgment and remand the cause.
THE CONTROVERSY
The issue at the heart of this appeal is whether Caterpillar must be allowed to deduct from its franchise tax base an estimate of future liability for certain post-retirement employee benefits. Caterpillar provides extensive benefits…
2Cases cited42 opinions
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- New York State Conference of Blue Cross & Blue Shield Plans v. Travelers InsuranceSupreme Court of the United States · 1995
- Fort Halifax Packing Co. v. CoyneSupreme Court of the United States · 1987
37 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Upjohn Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2000
- Texas Utilities Electric Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- Guidry v. National Freight, Inc., Texas Court of Appeals, 3rd District (Austin)1997
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- Alta Mesa Holdings, L.P., Alta Mesa Acquisition Sub, LLC, the Meridian Resource & Exploration LLC Change in Control Severance Plan, and the Meridian Resource & Exploration, LLC v. Steven Ives and Lloyd DelanoCourt of Appeals of Texas · 2016
39 more not listed; retrieve them via the Exa API.