accounting error (Texas) · Go Syfert
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accounting error in Texas

14 Texas opinions name it 2 courts 1965–2022 2 in the last five years

The cases below were cited by Texas courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (8)

CaseFollowedCited
Texas State Bank v. Amarogreen
tex · 2002 · cited in 2 Texas opinions naming this issue, 2022–2022
2 sentences

2022See Tex. State Bank v. Amaro, 87 S.W.3d 538 , 544–45 (Tex. 2002).

2022See Tex. State Bank v. Amaro, 87 S.W.3d 538 , 544–45 (Tex. 2002).

22
Hoskins v. Hoskinsgreen
tex · 2016 · cited in 1 Texas opinions naming this issue, 2020–2020
1 sentence

2020See ante at 2. 7 See Hoskins v. Hoskins, 497 S.W.3d 490 , 492 & n.2 (Tex. 2016); Kerlin v. Sauceda, No. 05- 0653, 2006 WL 4706002 , at *1 (Tex. 2006) (severance order). 8 See Lehmann v. Har-Con Corp., 39 S.W.3d 191, 192, 200 (Tex. 2001). 5 The trial court signed an amended order severing both remaining claims into a separate suit, thus making the summary-judgment order final.

11
Lehmann v. Har-Con Corp.red
tex · 2001 · cited in 1 Texas opinions naming this issue, 2020–2020
1 sentence

2020See ante at 2. 7 See Hoskins v. Hoskins, 497 S.W.3d 490 , 492 & n.2 (Tex. 2016); Kerlin v. Sauceda, No. 05- 0653, 2006 WL 4706002 , at *1 (Tex. 2006) (severance order). 8 See Lehmann v. Har-Con Corp., 39 S.W.3d 191, 192, 200 (Tex. 2001). 5 The trial court signed an amended order severing both remaining claims into a separate suit, thus making the summary-judgment order final.

11
Hernandez v. Gulf Group Lloydsgreen
tex · 1994 · cited in 1 Texas opinions naming this issue, 2015–2015
1 sentence

2015See Hernandez v. Gulf Group Lloyds, 875 S.W.2d 691, 692 (Tex. 1994) (“A fundamental principle of contract law is that when one party to a contract commits a material breach of that contract, the other party is discharged or excused from any obligation to perform.”).

11
Cox v. Davisongreen
tex · 1965 · cited in 1 Texas opinions naming this issue, 2011–2011
1 sentence

2011A cotenant may “extract minerals from common property without first obtaining the consent of his cotenants ; however, he must account to them on the basis of the value of any minerals taken, less the necessary and reasonable costs of production and marketing .” Byrom v. Pendley , 717 S.W.2d 602, 605 (Tex. 1986) (emphasis added); see Cox , 397 S.W.2d at 201 .

11
Byrom v. Pendleygreen
tex · 1986 · cited in 1 Texas opinions naming this issue, 2011–2011
1 sentence

2011A cotenant may “extract minerals from common property without first obtaining the consent of his cotenants ; however, he must account to them on the basis of the value of any minerals taken, less the necessary and reasonable costs of production and marketing .” Byrom v. Pendley , 717 S.W.2d 602, 605 (Tex. 1986) (emphasis added); see Cox , 397 S.W.2d at 201 .

11
Walling v. Hubbardgreen
texapp · 1965 · cited in 1 Texas opinions naming this issue, 2000–2000
2 sentences

2000See Walling v. Hubbard, 389 S.W.2d 581, 590 (Tex.Civ.App.-Houston 1965, writ ref'd n.r.e. and writ dism'd w.o.j.).

2000See Walling v. Hubbard, 389 S.W.2d 581, 590 (Tex.Civ.App. — Houston 1965, writ refd n.r.e. and writ dism’d w.o.j.).

11
Albert v. Albertgreen
texapp · 1964 · cited in 1 Texas opinions naming this issue, 1965–1965
1 sentence

1965See Albert v. Albert, Tex.Civ.App., 377 S.W.2d 772 , wr. ref., n. r. e. Appellant pleaded that the award of the arbitrators was a bar to this cause of action and by this appeal urges that a take-nothing judgment should have been rendered on the jury’s finding that the parties submitted to arbitration the matter of an accounting of the partnership receipts in connection with the alleged shortage. 2 Appellee says that this suit is one for damages based on a negligence claim, and that, in any event, since the arbitrators made no award on the accounting claim, same is not barred.

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Texas. Read the followed side critically anyway.

Also cited on this issue (6)

CaseCitedYears
I-10 Colony, Inc. v. Chao Kuan Lee, Li Yang Lee, Li Hsiang Chang green
texapp · 2012
2 sentences

2019Id. at 479 .

2018Id. at 479 .

22018–2019
Morrison v. Western Builders of Amarillo, Inc. (In Re Morrison) green
ca5 · 2009
2 sentences

2018On appeal in Morrison , the Fifth Circuit noted that the bookkeeper for Morrison Excavation "found an accounting error that overstated the company's accounts receivable by approximately $857,000, which meant that Morrison Excavation was no longer solvent." In re Morrison , 555 F.3d 473 , 477 (5th Cir. 2009).

2018One week later, a company to which Morrison Excavation had submitted a bid for a subcontract job requested a copy of Morrison Excavation's financial statement, and Morrison, the president and principal shareholder of Morrison Excavation, "faxed a copy of a financial statement that still reflected the inflated accounts receivable error." Id.

12018–2018
Dover v. Baker, Brown, Sharman & Parker green
texapp · 1993
1 sentence

2013Id. at 447-48 .

12013–2013
Waite v. Waite green
texapp · 2004
1 sentence

2012Id.

12012–2012
Atkins v. Crosland green
tex · 1967
2 sentences

1998In Atkins , this Court held that the taxpayer’s cause of action against his accountant for malpractice arose, not when the accounting error was committed, but when the Commissioner of Internal Revenue assessed a deficiency against the taxpayer. 417 S.W.2d at 153 .

1998In Atkins , this Court held that the taxpayer's cause of action against his accountant for malpractice arose, not when the accounting error was committed, but when the Commissioner of Internal Revenue assessed a deficiency against the taxpayer. 417 S.W.2d at 153 .

11998–1998
Office of Public Utility Counsel v. Public Utility Commission green
tex · 1994
1 sentence

1995Counsel, 888 S.W.2d at 808-09 . *267 The supreme court has made it clear that the Commission must apply the financial integrity standard not only at the accounting hearing, but also at the subsequent rate hearing: [T]he financial integrity standard must not be used merely as a threshold inquiry that once met, is never considered again.

11995–1995

Where else courts name it

CA 25 (1939–2026) NY 22 (1851–2025) TX 14 (1965–2022) IL 10 (1940–2025) OR 8 (1970–2015) MO 7 (1971–2025) NJ 5 (1991–2020) MS 5 (2005–2018) MA 4 (1947–2013) OH 4 (2000–2024) DE 4 (1977–2026) PA 4 (1998–2021) UT 4 (2005–2023) CO 4 (1991–2026) MI 3 (2011–2024) LA 3 (1986–1996) TN 3 (1944–2016) AZ 3 (1988–1989) WA 3 (1987–2018) OK 2 (2016–2017) MT 2 (1998–2005) GA 2 (1986–2024) ID 2 (1979–2023) SC 2 (2010–2012) MN 2 (1996–2019) FL 2 (1937–2010) AL 2 (1997–2008) KY 2 (2007–2025)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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