Rylander v. Bandag Licensing Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that franchise tax based solely on taxpayer’s mere possession of license to do business in Texas was invalid, but not addressing whether royalty payments from licensing of intangibles were sufficient to satisfy substantial nexus test
• statute prohibiting issuance of declaratory judgment was impermissible restriction on open courts provision of Texas Constitution
• tax code provision prohibiting award of attorneys' fees in declaratory-judgment action is \an unconstitutional barrier to access to the courts\
• statute prohibiting issuance of declaratory judgment was impermissible restriction on open courts provision of Texas Constitution
• statute prohibiting issuance of declaratory judgment was impermissible restriction on open courts provision of Texas Constitution
• tax code provision prohibiting award of attorneys’ fees in declaratory-judgment action is “an unconstitutional barrier to access to the courts”

Source: CourtListener parenthetical corpus (CC0).