Legal Opinion
East Texas Oxygen Co. v. State
Court of Appeals of Texas
Decided October 3, 1984No. 13893PublishedCited by 16 opinions
1Per curiam
East Texas Oxygen Co. (ETOC) filed an action for recovery of excess sales or use taxes paid under protest to appellee Bob Bullock, Comptroller of Public Accounts, after Bullock disallowed ETOC’s claim for refund of such taxes. Art. 20.10(H) (§ 112.051). 1
ETOC purchased certain cylinders in question from various suppliers, and did not pay sales tax to the suppliers, but instead gave them “resale certificates.” The average cost of each cylinder to ETOC was approximately $75, and ETOC depreciates the cylinders over a useful life of fifteen years. ETOC then filled the cylinders with gas. ETOC…
2Cases cited14 opinions
- Eddins-Walcher Butane Company v. CalvertTexas Supreme Court · 1957
- Hilltop Village, Inc. v. Kerrville Independent School DistrictTexas Supreme Court · 1968
- Sam Bassett Lumber Co. v. City of HoustonTexas Supreme Court · 1947
- Calvert v. KadaneTexas Supreme Court · 1968
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Strayhorn v. Raytheon E-Systems, Inc., Texas Court of Appeals, 3rd District (Austin)2003
- Sharp v. Clearview Cable TV, Inc., Texas Court of Appeals, 3rd District (Austin)1998
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas/Raytheon E-Systems, Inc. v. Raytheon E-Systems, Inc./Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2003
- Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas/Raytheon E-Systems, Inc. v. Raytheon E-Systems, Inc./Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2003
11 more not listed; retrieve them via the Exa API.