EAST TEXAS OXYGEN CO. v. STATE

No. 13893.

681 S.W.2d 741 (1984)

EAST TEXAS OXYGEN CO., Appellant, v. The STATE of Texas, Appellee.

Court of Appeals of Texas, Austin.

October 3, 1984.


Attorney(s) appearing for the Case

Sander Shapiro, Austin, for appellant.

Jim Mattox, Atty. Gen., Gilbert J. Bernal, Jr., Asst. Atty. Gen., Austin, for appellee.

Before PHILLIPS, C.J., and EARL W. SMITH and FLAMMAGE, JJ.


PER 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...

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