Legal Opinion
Tennessee Gas Pipeline Co. v. Rylander
Texas Court of Appeals, 3rd District (Austin)
Decided July 26, 2002No. 03-02-00029-CVPublishedCited by 30 opinions
1Opinion of the Court
MACK KIDD, Justice.
This appeal involves a claim for tax exemptions related to aircraft operated by a common carrier pipeline. See Tex. Tax Code Ann. § 151.328 (West 2002). Tennessee Gas Pipeline Company (“Tennessee Gas”) filed a claim for a refund of sales and use taxes paid in association with the maintenance and repair of its aircraft. When its refund claim was denied, Tennessee Gas filed suit against Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas, and John Cornyn, Attorney General of the State of Texas (collectively the “Comptroller”). After the parties filed…
2Cases cited11 opinions
- Tarrant Appraisal District v. MooreTexas Supreme Court · 1993
- Public Utility Commission v. Gulf States Utilities Co.Texas Supreme Court · 1991
- Sharp v. House of Lloyd, Inc.Texas Supreme Court · 1991
- North Alamo Water Supply Corp. v. Willacy County Appraisal DistrictTexas Supreme Court · 1991
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Texas Board of Chiropractic Examiners v. Texas Medical Ass'nCourt of Appeals of Texas · 2012
- Envoy Medical Systems, L.L.C. v. State, Texas Court of Appeals, 3rd District (Austin)2003
- Combined Specialty Insurance Co. v. Deese, Texas Court of Appeals, 5th District (Dallas)2008
- City of Austin v. Hyde Park Baptist Church, Texas Court of Appeals, 3rd District (Austin)2004
- Vista Healthcare, Inc. v. Texas Mutual Insurance Co., Texas Court of Appeals, 3rd District (Austin)2010
25 more not listed; retrieve them via the Exa API.