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8 Texas opinions name it 1 courts 2003–2005 0 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.
| Case | Followed | Cited |
|---|---|---|
Armco Inc. v. Hardestygreen2 sentences2005Although the Supreme Court and various state courts have applied the internal consistency test on a number of occasions, the two most significant and analogous examples are Armco, Inc. v. Hardesty, 467 U.S. 638 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984), and Tyler Pipe Industries, Inc. v. Washington Dep't of Revenue, 483 U.S. 232 , 107 S.Ct. 2810 , 97 L.Ed.2d 199 (1987). 2005Although the Supreme Court and various state courts have applied the internal consistency test on a number of occasions, the two most significant and analogous examples are Armco, Inc. v. Hardesty, 467 U.S. 638 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984), and Tyler Pipe Industries, Inc. v. Washington Dep't of Revenue, 483 U.S. 232 , 107 S.Ct. 2810 , 97 L.Ed.2d 199 (1987). | 5 | 5 |
Tyler Pipe Industries, Inc. v. Washington State Department of Revenuegreen2 sentences2005Although the Supreme Court and various state courts have applied the internal consistency test on a number of occasions, the two most significant and analogous examples are Armco, Inc. v. Hardesty, 467 U.S. 638 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984), and Tyler Pipe Industries, Inc. v. Washington Dep't of Revenue, 483 U.S. 232 , 107 S.Ct. 2810 , 97 L.Ed.2d 199 (1987). 2005Although the Supreme Court and various state courts have applied the internal consistency test on a number of occasions, the two most significant and analogous examples are Armco, Inc. v. Hardesty, 467 U.S. 638 , 104 S.Ct. 2620 , 81 L.Ed.2d 540 (1984), and Tyler Pipe Industries, Inc. v. Washington Dep't of Revenue, 483 U.S. 232 , 107 S.Ct. 2810 , 97 L.Ed.2d 199 (1987). | 5 | 5 |
Shell Oil Co. v. Iowa Department of Revenuegreen2 sentences2005In her reply brief, the Comptroller explains, "The risk of taxing multi-state corporations on 100% of earned surplus and *867 100% of capital does not arise from `impermissible discrimination against interstate commerce,' but from the relationship between Public Law 86-272 and the franchise tax." She also states, "Without Public Law 86-272, Texas franchise taxpayers would all be taxed on the greater of earned surplus or capital." She then cites Shell Oil Co. v. Iowa Department of Revenue, 488 U.S. 19, 30 , 109 S.Ct. 278 , 102 L.Ed.2d 186 (1988), for the proposition that "[a] federal law enacte 2005In her reply brief, the Comptroller explains, "The risk of taxing multi-state corporations on 100% of earned surplus and *867 100% of capital does not arise from `impermissible discrimination against interstate commerce,' but from the relationship between Public Law 86-272 and the franchise tax." She also states, "Without Public Law 86-272, Texas franchise taxpayers would all be taxed on the greater of earned surplus or capital." She then cites Shell Oil Co. v. Iowa Department of Revenue, 488 U.S. 19, 30 , 109 S.Ct. 278 , 102 L.Ed.2d 186 (1988), for the proposition that "[a] federal law enacte | 4 | 5 |
Container Corp. of America v. Franchise Tax Boardgreen2 sentences2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. 2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. | 4 | 5 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Texas. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Goldberg v. Sweet
green
2 sentences2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. 2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. | 8 | 2003–2005 |
Oklahoma Tax Commission v. Jefferson Lines, Inc.
red
2 sentences2005Id. 11 Although the Supreme Court and various state courts have applied the internal consistency test on a number of occasions, the two most significant and analogous examples are Armco, Inc. v. Hardesty, 467 U.S. 638 (1984), and Tyler Pipe Industries, Inc. v. Washington Dep’t of Revenue, 483 U.S. 232 (1987). 2005Jefferson Lines, 514 U.S. at 185 , 115 S.Ct. 1331 . | 5 | 2005–2005 |
American Trucking Assns., Inc. v. Scheiner
green
2 sentences2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. 2005In support of this theory, the Comptroller cites to Container Corp. v. Franchise Tax Board, 463 U.S. 159, 163 , 103 S.Ct. 2933 , 77 L.Ed.2d 545 (1983); Armco, 467 U.S. at 640 , 104 S.Ct. 2620 ; Tyler Pipe, 483 U.S. at 253 , 107 S.Ct. 2810 ; American Trucking Ass'ns, Inc. v. Scheiner, 483 U.S. 266 , 107 S.Ct. 2829 , 97 L.Ed.2d 226 (1987); Goldberg, 488 U.S. at 256 , 109 S.Ct. 582 ; and Jefferson Lines, 514 U.S. at 177 , 115 S.Ct. 1331 , to establish that the Supreme Court has invariably applied the test to one taxable base. | 5 | 2005–2005 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
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.