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CIRRUS EXPLORATION CO. v. COMBS

No. 03-13-00036-CV.

427 S.W.3d 464 (2014)

CIRRUS EXPLORATION COMPANY, Appellant v. Susan COMBS, 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 March 7, 2014.

Attorney(s) appearing for the Case

Mr. Doug W. Ray , Ray & Wood, Austin, TX, for Appellant.

Charles K. Eldred , Assistant Attorney General, Financial Litigation, Tax, and Charitable Trusts Division, Austin, TX, for Appellee.

Before Justices PURYEAR, PEMBERTON, and ROSE.

OPINION

BOB PEMBERTON, Justice.

This is an appeal from a final summary judgment in favor of the Comptroller in a tax-refund suit.1 The principal issue presented is whether appellant Cirrus Exploration Company's purchase of two helicopters qualifies for a sales-tax exemption under Tax Code section 151.328, which exempts from the imposition of sales tax aircraft that is "sold to a person using the aircraft as a certificated...

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