Legal Opinion

Bullock v. Hewlett-Packard Co.

Texas Supreme Court

Decided January 20, 1982No. C-657PublishedCited by 86 opinions

1Opinion of the Court

GREENHILL, Chief Justice.

This appeal concerns the validity of a rule for using a certain type of tax computation method. Our petitioner, Bob Bullock, the Comptroller of Public Accounts of the State of Texas, promulgated the rule (Rule 026.-02.12.1003, 1 hereinafter “the Rule”). Our respondent, Hewlett-Packard, failed to comply with the Rule. As a result, the Comptroller denied Hewlett-Packard permission to use a tax computation method which would have saved Hewlett-Packard $68,533.93 in taxes. The taxes were paid under protest.

Hewlett-Packard sued the Comptroller for a refund of that amount.…

2Cases cited5 opinions

  1. Gerst v. Oak Cliff Savings and Loan AssociationTexas Supreme Court · 1968
  2. Texas Liquor Control Board v. Attic Club, Inc.Texas Supreme Court · 1970
  3. Motorola, Inc. v. BullockCourt of Appeals of Texas · 1979
  4. Day v. United StatesCourt of Appeals for the Fifth Circuit · 1980
  5. Bullock v. Ramada Texas, Inc.Texas Supreme Court · 1980

3Cited by86 opinions

  1. Texas Workers' Compensation Commission v. Patient Advocates of TexasTexas Supreme Court · 2004
  2. American General Fire & Casualty Co. v. WeinbergTexas Supreme Court · 1982
  3. Reliant Energy, Inc. v. Public Utility Commission of Texas, Texas Court of Appeals, 3rd District (Austin)2001
  4. Texas Department of Human Services v. Christian Care Centers, Inc.Court of Appeals of Texas · 1992
  5. Smith v. Houston Chemical Services, Inc.Court of Appeals of Texas · 1994

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