Texas Utilities Electric Co. v. Sharp

How courts have described this case

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

• holding that a deduction authorizing provision was “tantamount” to an exemption
• holding that an administrative agency's construction of a statute is entitled to great weight
• holding that a deduction authorizing provision was \tantamount\ to an exemption
• holding that a deduction authorizing provision was Atantamount@ to an exemption
• “[T]o promote uniformity and equality in taxation, we construe tax exemptions—and provisions tantamount to tax exemptions—strictly against the taxpayer and in favor of the taxing authority.”
• statutes enacted purely for revenue purposes should be liberally construed

Source: CourtListener parenthetical corpus (CC0).

Cited by

45 cases in this archive cite this case; the 20 most cited are listed.

• Gables Realty Ltd. Partnership v. Travis Central Appraisal District
  Tex. App. Ct., 3rd Dist. (Austin)· 2002-05-31· cited 177×
• Stable Energy, L.P. v. Newberry
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-08-12· cited 154×
• Upjohn Co. v. Rylander
  Tex. App. Ct., 3rd Dist. (Austin)· 2000-10-19· cited 115×
• Mega Child Care, Inc. v. Texas Department of Protective & Regulatory Services
  Tex. App. Ct., 14th Dist. (Houston)· 2000-09-28· cited 57×
• Ford Motor Co. v. Motor Vehicle Board of the Texas Department of Transportation/Metro Ford Truck Sales, Inc.
  Tex. App. Ct., 3rd Dist. (Austin)· 2000-07-27· cited 49×
• State v. Evangelical Lutheran Good Samaritan Society
  Tex. App. Ct., 3rd Dist. (Austin)· 1998-12-03· cited 47×
• Rylander v. 3 Beall Bros. 3, Inc.
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-09-10· cited 43×
• Sergeant Enterprises, Inc. v. Strayhorn
  Tex. App. Ct., 3rd Dist. (Austin)· 2003-07-11· cited 35×
• Anderson-Clayton Bros. Funeral Home, Inc. v. Strayhorn
  Tex. App. Ct., 3rd Dist. (Austin)· 2004-12-09· cited 33×
• Rylander v. B & a Marketing Co. Ex Rel. Atlantic Richfield Co.
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-07-15· cited 27×
• Berry v. State Farm Mutual Automobile Insurance Co.
  Tex. App. Ct., 3rd Dist. (Austin)· 2000-01-06· cited 25×
• Myers v. State
  Tex. App. Ct., 3rd Dist. (Austin)· 2005-07-12· cited 11×
• Sturgis Air One, L.L.C. v. Harris County Appraisal District
  Tex. App. Ct., 14th Dist. (Houston)· 2011-03-24· cited 4×
• Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District
  Tex. App. Ct., 7th Dist. (Amarillo)· 2013-06-27· cited 2×
• State of Texas v. the Evangelical Lutheran Good Samaritan Society D/B/A Parks Good Samaritan Village
  Tex. App. Ct., 3rd Dist. (Austin)· 1998-12-03
• Hays County Appraisal District v. Southwest Texas State University and Southwest Texas State University Support Foundation
  Tex. App. Ct., 3rd Dist. (Austin)· 1998-07-16
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 1998-05-14
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-10-14
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-08-26
• Unnamed case
  Tex. App. Ct., 3rd Dist. (Austin)· 1999-07-15

Cites

14 cases in this archive are cited by this case.

• Bullock v. National Bancshares Corp.
  Texas Supreme Court· 1979-06-20· cited 192×
• Dodd v. Meno
  Texas Supreme Court· 1994-03-09· cited 135×
• Calvert v. Texas Pipe Line Company
  Texas Supreme Court· 1974-12-30· cited 121×
• Wilburn v. State
  Court of Appeals of Texas· 1992-02-05· cited 74×
• Ferguson v. DRG/Colony North, Ltd.
  Court of Appeals of Texas· 1989-01-25· cited 69×
• Quorum Sales, Inc. v. Sharp
  Tex. App. Ct., 3rd Dist. (Austin)· 1995-08-30· cited 51×
• Sharp v. Caterpillar, Inc.
  Tex. App. Ct., 3rd Dist. (Austin)· 1996-11-20· cited 45×
• Davis v. Fair
  Tex. App. Ct., 11th Dist. (Eastland)· 1986-03-27· cited 40×
• Bullock v. Sage Energy Co.
  Court of Appeals of Texas· 1987-04-15· cited 39×
• Davis v. State
  Court of Appeals of Texas· 1993-01-20· cited 33×
• Arch Petroleum, Inc. v. Sharp
  Tex. App. Ct., 3rd Dist. (Austin)· 1997-12-18· cited 33×
• State v. Sun Refining & Marketing, Inc.
  Court of Appeals of Texas· 1987-11-04· cited 18×
• State v. Sun Oil Co. (Delaware)
  Court of Appeals of Texas· 1987-11-04· cited 13×
• American Bank & Trust Co. v. Dallas County
  Court of Appeals of Texas· 1984-07-23· cited 12×