Legal Opinion
Exxon Corp. v. San Patricio County Appraisal District
Texas Court of Appeals, 13th District
Decided January 30, 1992No. 13-90-422-CVPublishedCited by 9 opinions
1Opinion of the Court
OPINION
DORSEY, Justice.
This is an appeal from a judgment in a bench trial regarding the proper tax situs for crude oil located in a particular county. Exxon Corporation, appellant, complains that the trial court erred in finding that San Patricio County, through which Exxon transports oil, is the proper situs for taxing that oil. Exxon contends that Harris County, the county in which Exxon’s principal office is located, is in fact the proper taxing authority.
Exxon raises fourteen points of error. By points one through six, Exxon contends that the trial court erred in finding that its crude…
2Cases cited16 opinions
- Kawasaki Steel Corp. v. MiddletonTexas Supreme Court · 1985
- City of Clute v. City of Lake JacksonCourt of Appeals of Texas · 1977
- Middleton v. Kawasaki Steel Corp.Court of Appeals of Texas · 1985
- Davis v. City of AustinTexas Supreme Court · 1982
- Gill Savings Ass'n v. Chair King, Inc.Court of Appeals of Texas · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal DistrictTexas Supreme Court · 1994
- Midland Central Appraisal District v. BP America Production Co., Texas Court of Appeals, 11th District (Eastland)2009
- Nueces County Appraisal District v. Diamond Shamrock Refining & Marketing Co.Court of Appeals of Texas · 1993
- Aransas County Appraisal District v. Patterson-UTI-Drilling (South) LP, LLLP, Texas Court of Appeals, 13th District2005
- Dallas Central Appraisal District and Dallas County Appraisal Review Board v. National Carriers, Inc. and NCI Leasing, Inc., Texas Court of Appeals, 5th District (Dallas)2020
4 more not listed; retrieve them via the Exa API.