FIRST AMERICAN TITLE INS. CO. v. COMBS

No. 05-0541.

258 S.W.3d 627 (2008)

FIRST AMERICAN TITLE INSURANCE COMPANY and Old Republic National Title Insurance Company, Petitioners, v. Susan COMBS, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of Texas, Respondents.

Supreme Court of Texas.

Decided May 16, 2008.

Rehearing Denied August 29, 2008.


Attorney(s) appearing for the Case

Ron K. Eudy, Patricia Otto, Sneed, Vine & Perry, P.C., Thomas R. Phillips, Kennon Lathem Peterson, Baker Botts, LLP, Austin, TX, Matthew J. Zinn, Steven Reed, Steptoe & Johnson, LLP, Robert K. Kry, Baker Blott, LLP, Washington, DC, for Petitioners.

Christine Monzingo, Office of the Attorney General of Texas-Taxation Division, Greg Abbott, Attorney General of Texas, Barry Ross McBee, Edward D. Burbach, Office of the Attorney General, William E. Storie, Office of the Attorney General-Taxation Dept., Kent C. Sullivan, Fisrt Assistant Attorney General, David S. Morales, Office of the Attorney General of Texas, Austin, TX, for Respondents.

Catherine B. Fryer, Bickerstaff Heath Pollan & Caroom, LLP, Caroline Scott, Gardere Wynne Sewell LLP, Austin, TX, for Amicus Curiae.


Justice WILLETT delivered the opinion of the Court, in which Chief Justice JEFFERSON, Justice O'NEILL, Justice GREEN, and Justice JOHNSON joined.

For over a century, Texas has taxed the premiums collected on title insurance policies sold here.1 For almost as long, Texas has imposed an additional "retaliatory" tax when necessary to equalize the tax burdens borne by Texas and foreign-based title insurance companies.2

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