LOCKHEED MARTIN CORP. v. HEGAR

No. 03-16-00303-CV.

550 S.W.3d 855 (2018)

LOCKHEED MARTIN CORP., Appellant v. Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Filed: June 8, 2018.


Attorney(s) appearing for the Case

Mr. Jeremy Gove , Mr. Doug Sigel , Mr. Mark W. Eidman , for Appellant.

Mr. Ari Cuenin , for Appellees.

Before Justices Puryear, Pemberton, and Field.


OPINION

This appeal arises at a first-impression intersection between our State's franchise-tax law and the federal laws that restrict the export of military articles from the United States to foreign nations. The pivotal issue concerns the proper "sourcing," for Texas franchise-tax-apportionment...

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