Legal Opinion
Miller v. Calvert
Court of Appeals of Texas
Decided September 13, 1967No. 11524PublishedCited by 15 opinions
1Opinion of the Court
O’QUINN, Justice.
Mary Loper Collier and L. I. DeCordova owned a tract of land in Spindletop Heights Subdivision in Beaumont which they leased to Marlin Miller of Chambers County. Pursuant to terms of the lease, Miller erected a building on the land and rented on a month-to-month basis to a tenant who in 1962 operated the "Derrick Club” on the premises.
The “Derrick Club” was subject to the state admissions tax imposed under Article 21.02, Chapter 21, Title 122A, Taxation-General, V.A.T.S. The taxes for the months of January through September of 1962 became delinquent in the amount of…
2Cases cited11 opinions
- Townsend v. TerrellTexas Supreme Court · 1929
- State v. WynneTexas Supreme Court · 1939
- First Nat. Bank of Giddings v. Lee County Cotton Oil Co.Texas Commission of Appeals · 1925
- Jefferson County v. Board of County & District Road IndebtednessTexas Supreme Court · 1944
- State v. RopeCourt of Appeals of Texas · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Robinson v. BullockCourt of Appeals of Texas · 1977
- State v. RopeCourt of Appeals of Texas · 1967
- State v. SmithTexas Supreme Court · 1968
- Smith v. StateCourt of Appeals of Texas · 1968
- Ramirez v. StateCourt of Appeals of Texas · 1977
10 more not listed; retrieve them via the Exa API.