TGS-NOPEC GEOPHYSICAL CO. v. COMBS

No. 03-07-00640-CV.

268 S.W.3d 637 (2008)

TGS-NOPEC GEOPHYSICAL COMPANY, Appellant, Susan Combs, Successor-in-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Cross-Appellants, v. Susan COMBS, Successor-in-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Appellees, TGS-NOPEC Geophysical Company, Cross-Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled November 3, 2008.


Attorney(s) appearing for the Case

James Thomas McBride, Manuel Lopez, Kristi Belt, Shook, Hardy & Bacon, L.L.P., Houston, TX, for Appellant.

Christine Monzingo, Assistant Attorney General, Taxation Division, Austin, TX, for Appellee.

Before Justices PATTERSON, PURYEAR and HENSON.


OPINION

JAN P. PATTERSON, Justice.

This appeal arises from a franchise tax dispute involving the apportionment of gross receipts from the licensing of geophysical and seismic data. The parties filed cross-motions for summary judgment, and the trial court granted summary judgment in favor of the Comptroller1 on the issue of tax liability but, finding that the Comptroller abused...

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