Legal Opinion
State v. Sun Refining & Marketing, Inc.
Court of Appeals of Texas
Decided November 4, 1987No. 3-87-064-CVPublishedCited by 18 opinions
1Opinion of the Court
SHANNON, Chief Justice.
Sun Refining & Marketing, Inc., and Sun Pipe Line Co., appellees, filed suit in the district court of Travis County to recover $124,150.24 in franchise taxes paid under protest to the Comptroller of Public Accounts. After a bench trial, the district court rendered judgment that appellees recover such sum. This Court will affirm that judgment.
The franchise tax is one imposed on the value of the privilege to transact business in Texas. Bullock v. National Bancshares Corporation, 584 S.W.2d 268, 270 (Tex.1979). The amount of the franchise tax imposed on a corporation…
2Cases cited5 opinions
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- United North & South Development Co. v. HeathCourt of Appeals of Texas · 1934
- Calvert v. Houston Lighting & Power CompanyCourt of Appeals of Texas · 1963
- Huey & Philip Hardware Co. v. SheppardTexas Supreme Court · 1952
- Bullock v. Enserch Corp.Court of Appeals of Texas · 1979
3Cited by18 opinions
- Wilburn v. StateCourt of Appeals of Texas · 1992
- Texas Utilities Electric Co. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1998
- Sharp v. Caterpillar, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Arch Petroleum, Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997
- Maxus Exploration Co. v. Moran Bros., Inc., Texas Court of Appeals, 5th District (Dallas)1989
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