Legal Opinion

Opinion No.

Texas Attorney General Reports

Decided January 14, 1987Published

1Opinion of the Court

Honorable Lloyd Criss Chairman Labor and Employment Committee Texas House of Representatives P.O. Box 2910 Austin, Texas 78769

Re: Authority of the Texas Employment Commission to find that a corporate reorganization was invalid for the purpose of securing a new tax classification

Dear Representative Criss:

You ask us two questions regarding the authority of the Texas Employment Commission [hereinafter the Commission] to tax employers under article 5221b-5, V.T.C.S. You present us with the following hypothetical example to illustrate your concerns:

The ABC Corporation, a business fulfilling the…

2Cases cited7 opinions

  1. State v. JacksonTexas Supreme Court · 1964
  2. State Ex Rel. Grimes County Taxpayers Ass'n v. Texas Municipal Power AgencyCourt of Appeals of Texas · 1978
  3. Martinez v. Texas Employment CommissionCourt of Appeals of Texas · 1978
  4. White v. StateCourt of Appeals of Texas · 1946
  5. Guinn v. StateCourt of Appeals of Texas · 1977

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API