Legal Opinion

Calvert v. Julian Gold, Inc.

Court of Appeals of Texas

Decided April 5, 1972No. 11901PublishedCited by 5 opinions

1Opinion of the Court

SHANNON, Justice.

Appellee, Julian Gold, Inc., sued appellant, Robert S. Calvert, Comptroller of Public Accounts, in the District Court of Travis County to recover sales taxes, penalty and interest. Upon trial to the court judgment was entered for appellee for $5,-569.65. We will affirm that judgment.

The narrow question is whether charges for alterations on garments sold by appel-lee are taxable under the “Limited Sales, Excise and Use Tax Act.” Tex. Tax.-Gen. Ann. art. 20.02 (1969), V.A.T.S.

Appellee is in the retail business of selling women’s ready to wear clothing. With respect to some…

2Cases cited1 opinion

  1. Gifford-Hill and Company v. StateTexas Supreme Court · 1969

3Cited by5 opinions

  1. Rylander v. Haber Fabrics Corp.Court of Appeals of Texas · 2000
  2. Alamo Hardwoods, Inc. v. BullockCourt of Appeals of Texas · 1981
  3. Delta Pipe Fabricators, Inc. v. BullockCourt of Appeals of Texas · 1982
  4. Statistical Tabulating Corp. v. BullockCourt of Appeals of Texas · 1976
  5. Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas And John Cornyn, Attorney General of the State of Texas v. Haber Fabrics Corp., Texas Court of Appeals, 3rd District (Austin)2000

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