Legal Opinion
Calvert v. Houston Lighting & Power Company
Court of Appeals of Texas
Decided June 19, 1963No. 11101PublishedCited by 14 opinions
1Opinion of the Court
ARCHER, Chief Justice.
This suit is a consolidation of four suits-filed by four separate public utility corpo*503rations. Each plaintiff filed a suit in the 53rd District Court of Travis County, Texas, as plaintiff against the Comptroller of Public Accounts of the State of Texas, the Attorney General and the State Treasurer, to recover money paid under protest for franchise taxes on “surplus” as provided in Section 3(a) of Article 12.01, Title 122A, Taxation-General, V.C.S., which provides for a franchise tax on the “stated •capital, surplus and undivided profits.” Each plaintiff contended that…
2Cases cited4 opinions
- City of Detroit v. Federal Power CommissionCourt of Appeals for the D.C. Circuit · 1955
- United North & South Development Co. v. HeathCourt of Appeals of Texas · 1934
- Panhandle Eastern Pipe Line Co. v. Federal Power CommissionCourt of Appeals for the D.C. Circuit · 1963
- Huey & Philip Hardware Co. v. SheppardTexas Supreme Court · 1952
3Cited by14 opinions
- Bullock v. Foley Bros. Dry Goods Corp.Court of Appeals of Texas · 1991
- Xtra, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1980
- State v. Sun Refining & Marketing, Inc.Court of Appeals of Texas · 1987
- State v. Shell Oil Co.Court of Appeals of Texas · 1988
- Bullock v. House of Lloyd, Inc.Court of Appeals of Texas · 1990
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