SOUTHWEST ROYALTIES, INC. v. HEGAR

NO. 14-0743.

500 S.W.3d 400 (2016)

SOUTHWEST ROYALTIES, INC., Petitioner, v. Glenn HEGAR, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas, Respondents.

Supreme Court of Texas.

Opinion Delivered: June 17, 2016.

Rehearing Denied October 21, 2016.


Attorney(s) appearing for the Case

Bryan A. Garner , Karolyne H.C. Garner , LawProse, Inc., Dallas TX, David E. Keltner , Kelly Hart & Hallman LLP, Fort Worth TX, Doug Sigel , Mark W. Eidman , Quentin Doug Sigel , Ryan Law Firm LLP, Ray H. Langenberg , Scott Douglass & McConnico, LLP, Austin TX, for Petitioner.

Charles E. Roy , First Assistant Attorney General, Office of the Attorney General, Michael P. Murphy , Scott A. Keller , Asst. Solicitor General, Warren Kenneth Paxton Jr. , Attorney General of Texas, Austin TX, for Respondents.

Everard A. Marseglia , Jillian Marullo , Liskow & Lewis, PLC, Houston TX, Christopher Pepper , Lloyd Gosselink Rochelle & Townsend PC, Amanda Martin , Texas Association of Business, Chesley N. Blevins , Jackson Walker LLP, Lisa Erin Hobbs , Kuhn Hobbs PLLC, Robert Earl Henneke , Texas Public Policy Foundation, Allegra Hill, Austin TX, for Amicus Curiae.


The question in this tax-refund case is whether an oil and gas exploration and production company proved that its purchases of casing, tubing, other well equipment, and associated services were exempt from sales taxes under a statutory exemption. The trial court found that the company did not prove...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases