Legal Opinion
Sunoco Terminals, Inc. v. Bullock
Court of Appeals of Texas
Decided August 10, 1988No. 3-87-120-CVPublishedCited by 13 opinions
1Opinion of the Court
GAMMAGE, Justice.
Sunoco Terminals, Inc. (“Sunoco”) appeals from a take-nothing judgment in a protest suit seeking refund of corporate franchise taxes. We will affirm the judgment.
Issues
This appeal involves two issues. First, due to the timing of the calculations necessary to compute corporate franchise taxes in Texas, certain capital equipment transferred to Sunoco from its sister company Sun Oil Company of Pennsylvania (“Sun Penna”) was included in both companies’ franchise-tax bases for the period January 29, 1976 through April 30, 1977. Sunoco wants a credit for any franchise tax paid by…
2Cases cited5 opinions
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- Bullock v. Hewlett-Packard Co.Texas Supreme Court · 1982
- Texaco Inc. v. CalvertCourt of Appeals of Texas · 1975
- Calvert v. Humble Oil and Refining CompanyCourt of Appeals of Texas · 1964
- Bullock v. Earle M. Jorgensen Co.Court of Appeals of Texas · 1981
3Cited by13 opinions
- Wilburn v. StateCourt of Appeals of Texas · 1992
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- Sergeant Enterprises, Inc. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2003
- Universal Frozen Foods Co. v. Rylander, Texas Court of Appeals, 3rd District (Austin)2002
- Tandy Corp. v. SharpCourt of Appeals of Texas · 1994
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