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TGS-NOPEC GEOPHYSICAL CO. v. COMBS

No. 08-1056.

340 S.W.3d 432 (2011)

TGS-NOPEC GEOPHYSICAL COMPANY d/b/a TGS-NOPEC Corporation, Petitioner, v. Susan COMBS, Successor-in-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of Texas, Respondents.

Supreme Court of Texas.

Decided May 27, 2011.

Attorney(s) appearing for the Case

James Thomas McBride , Jackson Walker LLP, Houston, for TGS-Nopec Geophysical Company.

William E. Storie , Office of the Attorney General of Texas-Taxation, Christine Monzingo , Office of the Attorney General of Texas, Kevin D. Van Oort , Asst. Atty. General Taxation Div., Attorney General Greg W. Abbott , Attorney General of Texas, Clarence Andrew Weber , Kelly Hart & Hallman LLP, David S. Morales , Office of the Attorney General of Texas, Austin, for Susan Combs.

Gerard A. Desrochers , Houston, for Amicus Curiae International Association of Geophysical Contractors.

Thomas R. Phillips , Renn G. Neilson , Baker Bots L.L.P., Austin, for Amicus Curiae Westerngeco LLC.

Justice MEDINA delivered the opinion of the Court.

This appeal arises from a franchise tax dispute involving the apportionment of receipts from the licensing of geophysical and seismic data to customers in Texas. The taxpayer complains that the Comptroller has mischaracterized these receipts as Texas business and thereby has erroneously increased its franchise tax burden. At issue is whether these receipts should be categorized as receipts from the use of a license...

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