UNITED AMERICAN INS. CO. v. STRAYHORN

No. 03-02-00722-CV.

108 S.W.3d 448 (2003)

UNITED AMERICAN INSURANCE COMPANY, Appellant, v. Carole Keeton STRAYHORN, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

As Corrected June 19, 2003.


Attorney(s) appearing for the Case

J. Allen Halbrock Jr., Austin, for Appellant.

Christine Monzingo, Asst. Atty. Gen., Austin, for Appellees.

Before Justices KIDD, YEAKEL and PURYEAR.


OPINION

MACK KIDD, Justice.

This case requires us to determine whether participation in a limited partnership that holds mineral interests qualifies as "real property, or any interest therein" for the purpose of insurance premium tax benefits conferred by article 4.11 of the Texas Insurance Code. Tex. Ins.Code Ann. art. 4.11, § 4(a)(8) (West Supp.2003) (hereinafter article 4.11). United American Insurance Co. brought a declaratory judgment action against...

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