Supreme Court of Texas

Under Section 9.07(a) of the Texas Revised Limited Partnership Act, a company that fails to properly file as a foreign limited partnership lacks standing to challenge tax assessments.

Appellate Information

• Argued 10/18/2000
• Decided 05/10/2001
• Published 05/10/2001

Judges

• Justice ENOCH delivered the opinion of the Court, in which Chief Justice PHILLIPS, Justice OWEN, Justice BAKER, Justice ABBOTT, Justice HANKINSON, Justice O'NEILL, and Justice JEFFERSON joined.

Court

• Supreme Court of Texas

Counsel

• For Appellant:
  
• William Ikard,Pop & Ikard, Austin, James E. (Buster) Brown, Law Office of James E.“ Buster” Brown, Lake Jackson, William W. Kilgarlin, Popp & Ikard, Mark Stephen Hutcheson, Daniel R. Smith, Popp & Ikard, Austin, for Petitioner.


• For Appellees:
  
• Mario L. Dell‘Osso, Olson & Olson, Houston, for Respondent.