Serna v. H.E. Butt Grocery Co.

How courts have described this case

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

• holding that “[t]he Texas Tax Code affords an aggrieved taxpayer the only means for claiming or suing for a refund of overcharged sales tax”
• “failure to file a timely tax refund claim is a waiver of any demand against the state for alleged overpayment”
• \failure to file a timely tax refund claim is a waiver of any demand against the state for alleged overpayment\

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• Williams v. Lara
  Texas Supreme Court· 2001-06-28· cited 771×
• Burgess v. Gallery Model Homes, Inc.
  Tex. App. Ct., 1st Dist. (Houston)· 2003-03-28· cited 30×
• Fitz v. Days Inns Worldwide, Inc.
  Tex. App. Ct., 4th Dist. (San Antonio)· 2004-07-20· cited 14×
• Hotels.com, L.P. v. Canales
  Tex. App. Ct., 4th Dist. (San Antonio)· 2006-02-01· cited 14×
• City of Pearland v. Reliant Energy Entex
  Tex. App. Ct., 14th Dist. (Houston)· 2001-11-15· cited 9×
• Levy v. OfficeMax, Inc.
  Tex. App. Ct., 3rd Dist. (Austin)· 2007-06-19· cited 7×
• Clark v. BELLSOUTH TELECOMMUNICATIONS, INC.
  W.D. Kentucky· 2006-10-27· cited 1×
• Szostek v. Texas Comptroller of Public Accounts (In Re Szostek)
  W.D. Texas· 2010-06-15
• Unnamed case
  Tex. App. Ct., 1st Dist. (Houston)· 2003-01-23
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 2005-12-09
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 2005-12-09
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 2007-06-19
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 2007-06-19
• in Re Velvin Oil Company, Inc.
  Tex. App. Ct., 1st Dist. (Houston)· 2018-01-23

Cites

15 cases in this archive are cited by this case.

• Texas Ass'n of Business v. Texas Air Control Board
  Texas Supreme Court· 1993-05-05· cited 5,047×
• Mayhew v. Town of Sunnyvale
  Texas Supreme Court· 1998-05-08· cited 1,828×
• Fleming Foods of Texas, Inc. v. Rylander
  Texas Supreme Court· 1999-12-09· cited 570×
• Jaimes v. Fiesta Mart, Inc.
  Tex. App. Ct., 1st Dist. (Houston)· 1999-06-17· cited 60×
• Huston v. Federal Deposit Insurance Corp.
  Tex. App. Ct., 11th Dist. (Eastland)· 1983-12-22· cited 60×
• Davis v. State
  Tex. App. Ct., 3rd Dist. (Austin)· 1995-08-16· cited 53×
• Brennan v. Southwest Airlines Co.
  Ninth Circuit· 1998-01-28· cited 45×
• Central Power and Light Co. v. Sharp
  Texas Supreme Court· 1997-04-18· cited 35×
• Sigmon v. Southwest Airlines Co.
  Fifth Circuit· 1997-04-28· cited 33×
• Central Power and Light Co. v. Sharp
  Tex. App. Ct., 3rd Dist. (Austin)· 1996-05-01· cited 32×
• Kaucky v. Southwest Airlines Co.
  Seventh Circuit· 1997-03-20· cited 26×
• Lee M. Bass, Inc. v. Shell Western E & P, Inc.
  Tex. App. Ct., 4th Dist. (San Antonio)· 1997-12-30· cited 14×
• Bullock v. Mel Powers Investment Builder
  Court of Appeals of Texas· 1984-11-28· cited 7×
• Travelers Indemnity Co. of Rhode Island v. Montelongo
  Tex. App. Ct., 13th Dist.· 1990-03-08· cited 6×
• Mahapatra v. Onondaga County Department of Social Services
  Supreme Court· 1997-10-20· cited 5×