Legal Opinion

Smith v. State

Court of Appeals of Texas

Decided January 30, 1968No. 11511PublishedCited by 19 opinions

1Opinion of the Court

O’QUINN, Justice.

The State brought suit against Fred Smith to collect delinquent admissions *206taxes under chapter 21, Title 122A, Taxation-General, V.A.T.S., claimed to have been incurred in operation of the Aragon Ballroom in Dallas County. By its suit the State also sought to foreclose a tax lien on real property used in operation of the place of amusement and claiming the lien first and superior to any interest owned by C. D. Wyche.

The State’s claim for admissions taxes covered two separate periods of time. The first period ran from April 1, 1957 to December 31, 1960. The taxes claimed for…

2Cases cited10 opinions

  1. Gateley v. HumphreyTexas Supreme Court · 1952
  2. State v. Pioneer Oil & Refining Co.Texas Commission of Appeals · 1927
  3. Chapin v. Putnam Supply Co.Texas Supreme Court · 1935
  4. State v. RopeCourt of Appeals of Texas · 1967
  5. San Marcos Baptist Academy v. BurgessCourt of Appeals of Texas · 1926

5 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Federal Express Corp. v. SkeltonSupreme Court of Arkansas · 1979
  2. State v. SmithTexas Supreme Court · 1968
  3. Nueces County Appraisal District v. Corpus Christi People's Baptist Church, Inc., Texas Court of Appeals, 13th District1993
  4. Smith v. StateCourt of Appeals of Texas · 1970
  5. Sloan v. CalvertCourt of Appeals of Texas · 1973

14 more not listed; retrieve them via the Exa API.

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