Legal Opinion
Calvert v. Audio Center, Inc.
Court of Appeals of Texas
Decided May 3, 1961No. 10860PublishedCited by 9 opinions
1Opinion of the Court
ARCHER, Chief Justice.
This suit was filed by appellee under Article 7057b, to recover $1,487.24 paid by it under protest. This sum of money was claimed by the Comptroller of Public Accounts to be due as taxes upon the first sale of “radios” as defined in Section 1(a) of House Bill 630, Ch. 522, p. 1607, Acts 1955, 54th Leg., Regular Session (codified by Vernon as Article 7047l-1).
The appellants say that the principal question on this appeal is whether the radio tuners sold by appellee “ * * * receive oral, musical and similar sound broadcasts transmitted by radio broadcasting stations, * * *…
2Cases cited9 opinions
- Simmons v. ArnimTexas Supreme Court · 1920
- Texas Unemployment Compensation Commission v. BassTexas Supreme Court · 1941
- Daniel v. Life Ins. Co. of VirginiaCourt of Appeals of Texas · 1937
- Webb v. American Asphaltum Mining Co.Court of Appeals for the Eighth Circuit · 1907
- Creager v. Hidalgo County Water Improvement Dist.Texas Commission of Appeals · 1926
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bass v. Walker, Texas Court of Appeals, 14th District (Houston)2003
- Lee v. Mitchell, Texas Court of Appeals, 5th District (Dallas)2000
- City of Corpus Christi v. HerschbachCourt of Appeals of Texas · 1976
- Calvert v. Marathon Oil CompanyCourt of Appeals of Texas · 1965
- Crowell v. Housing Authority of the City of DallasCourt of Appeals of Texas · 1972
4 more not listed; retrieve them via the Exa API.