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HEGAR v. AMERICAN MULTI-CINEMA, INC.

No. 17-0464.

605 S.W.3d 35 (2020)

Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Petitioners, v. AMERICAN MULTI-CINEMA, INC., Respondent.

Supreme Court of Texas.

Opinion Delivered: April 3, 2020.

Rehearing Denied August 28, 2020.

Attorney(s) appearing for the Case

Rance L. Craft , Office of the Attorney General, Jeffrey C. Mateer , Texas Attorney General's Office, First Asst. Attorney General, Kyle D. Hawkins , Office of the Attorney General, Solicitor General, Michael P. Murphy , Asst. Solicitor General, W. Kenneth Paxton Jr. , Attorney General of Texas, Office of the Attorney General, Austin, for Petitioner.

Doug Sigel , Ryan Law Firm, PLLC, Amy Wills , Texas Department of Insurance, Mark W. Eidman , Roman Alexander , Ryan Law Firm, LLP, Austin, Olga Goldberg , Sutherland Asbill & Brennan LLP, Houston, for Respondent.

The issue in this franchise tax case is whether a movie theater may subtract film exhibition costs as cost of goods sold when calculating its taxable margin. See TEX. TAX CODE § 171.1012. As relevant here, a taxable entity may subtract its costs when: (1) the costs relate to "goods,"...

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