ANDERSON-CLAYTON BROS. FUNERAL HOME, INC. v. STRAYHORN

No. 03-03-00458-CV.

149 S.W.3d 166 (2004)

ANDERSON-CLAYTON BROS. FUNERAL HOME, INC.; Restland of Dallas, Inc.; Restland Funeral Home; Singing Hills Funeral Home, Inc.; Laurel Land Funeral Home of Forth Worth, Inc.; Blue Bonnet Hills Funeral Home, Inc.; and Blue Bonnet Hills Memorial Park, Inc., Appellants, 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.

Rehearing Overruled December 9, 2004.


Attorney(s) appearing for the Case

Jan Soifer, Susan A. Kidwell, Brim, Arnett, Soifer, Robinett, Hanner & Conners, PC, Austin; Michael Robenstein, Locke Liddell & Sapp LLP, Houston, for appellants.

Christopher Jackson, Assistant Attorney General, Taxation Division, Austin, for appellees.

Before Justices KIDD, PURYEAR and PEMBERTON.


OPINION

Opinion by Justice PEMBERTON.

In this case, we address a rare uncertainty concerning death and taxes: the franchise tax treatment of earnings from out-of-state investments made by Texas prepaid funeral benefits trusts maintained by Texas funeral homes. Appellants, a group of affiliated funeral homes ("Anderson-Clayton"), took the position that these types of earnings were out-of-state receipts for franchise tax apportionment purposes. The...

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