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HALLMARK MARKETING v. HEGAR

No. 14-1075.

488 S.W.3d 795 (2015)

HALLMARK MARKETING COMPANY, LLC, Petitioner, v. Glenn HEGAR, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas, Respondents.

Supreme Court of Texas.

Opinion Delivered: April 15, 2016.

Attorney(s) appearing for the Case

Mark W. Eidman , Quentin Doug Sigel , Ryan Law Firm, LLP, Austin, Olga Goldberg , Sutherland Asbill & Brennan LLP, Houston, for Petitioner Hallmark Marketing Company, LLC.

Charles E. Roy , First Assistant Attorney General, Charles Kenneth Eldred , Financial & Tax Litigation Division, James Edward Davis , Rance L. Craft , Office of the Attorney General, Robert B. O'Keefe , General Litigation Division, Shannon Michelle Ryman , Office of the Attorney General, Warren Kenneth Paxton , Attorney General of Texas, Office of the Attorney General, Austin, for Respondents Glenn Hegar, Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas.

This case arises from a franchise-tax protest suit Hallmark filed against the state comptroller. The Tax Code provides that "only the net gain" from the sale of investments should be included in a key component of the statutory franchise-tax formula. The comptroller, however, adopted a rule requiring...

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