Legal Opinion
Dixon v. State
Court of Appeals of Texas
Decided May 1, 1991No. 3-90-160-CVPublishedCited by 35 opinions
1Opinion of the Court
KIDD, Justice.
This is a gasoline and diesel fuel tax case arising under Tex.Tax Code Ann. §§ 153.-101 and 153.201 (Supp.1991). The State Comptroller of Public Accounts (“State”) assessed Big Tex Oil Company, Inc. (“Big Tex”) with a gasoline tax liability of $430,-901.76 and a diesel fuel tax liability of $19,938.65. The State later sued Big Tex and Kenneth R. Dixon (“Dixon”), who was the president and a director of Big Tex, alleging that Big Tex and Dixon received or collected the fuel taxes on behalf of the State and disbursed the money instead of rendering it to the State. The State moved…
2Cases cited9 opinions
- Malooly Brothers, Inc. v. NapierTexas Supreme Court · 1970
- Waisath v. Lack's Stores, Inc.Texas Supreme Court · 1971
- McCrea v. Cubilla Condominium Corp. N.V., Texas Court of Appeals, 1st District (Houston)1985
- Houston National Bank v. BiberCourt of Appeals of Texas · 1981
- Martinez v. Corpus Christi Area Teachers Credit Union, Texas Court of Appeals, 13th District1988
4 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Santanna Natural Gas Corp. and Women's Natural Gas Corp. v. Hamon Operating Co., Texas Court of Appeals, 3rd District (Austin)1997
- Davis v. State, Texas Court of Appeals, 3rd District (Austin)1995
- Mitchell Energy Corporation, Maurice Sherman Bliss, Intervenors v. Samson Resources CompanyCourt of Appeals for the Fifth Circuit · 1996
- Taylor Pipeline Construction, Inc. v. Directional Road Boring, Inc.District Court, E.D. Texas · 2006
- N.S. Sportswear, Inc. v. StateCourt of Appeals of Texas · 1991
30 more not listed; retrieve them via the Exa API.