Legal Opinion

Calvert v. Electro-Science Investors, Inc.

Court of Appeals of Texas

Decided May 1, 1974No. 12149PublishedCited by 10 opinions

1Opinion of the Court

PHILLIPS, Chief Justice.

This suit was brought by Electro-Science Investors, Inc. against the Comptroller of Public Accounts to challenge the Comptroller’s computation of its franchise tax under Subsection (d) of Article 12.02(1), Taxation-General, Vernon’s Annotated Texas Statutes. Electro-Science Investors, Inc. sought recovery of the taxes it had paid under protest. At the conclusion of a summary judgment proceeding, the trial court awarded Electro-Science, Inc. the entire amount of tax in question. We affirm the judgment.

The Comptroller, represented by the Attorney General, has perfected…

2Cases cited2 opinions

  1. Steakley v. West Texas Gulf Pipe Line CompanyCourt of Appeals of Texas · 1960
  2. Texas Pipe Line Co. v. CalvertCourt of Appeals of Texas · 1974

3Cited by10 opinions

  1. State Ex Rel. Vance v. HattenCourt of Criminal Appeals of Texas · 1980
  2. Salas v. StateCourt of Appeals of Texas · 1979
  3. Bullock v. Electro-Science Investors, Inc.Court of Appeals of Texas · 1976
  4. Hallmark Marketing Company, Llc v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of TexasTexas Supreme Court · 2016
  5. Jones v. State Ex Rel. JonesCourt of Appeals of Texas · 1980

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