Supreme Court of Texas
First American Title Ins. Co. v. Combs, 05-0541
In a suit challenging the constitutionality of Texas' retaliatory tax on insurance companies, summary judgment against petitioners is affirmed where: 1) the Comptroller's new interpretation of the tax statute is reasonable and in harmony with the statute's plain meaning; and 2) the Comptroller's interpretation demonstrates a legitimate purpose of protecting Texas title insurers by pressuring other states to keep their premiums taxes low.
Appellate Information
- Argued 04/11/2007
- Decided 05/16/2008
- Published 05/16/2008
Judges
- Justice WILLETT delivered the opinion of the Court, in which Chief Justice JEFFERSON, Justice O'NEILL, Justice GREEN, and Justice JOHNSON joined.
Court
- Supreme Court of Texas
Counsel
- For Appellant:
- Ron K. Eudy, Patricia Otto, Sneed, Vine & Perry, P.C., Thomas R. Phillips, Kennon Lathem Peterson, Baker Botts, LLP, Austin, TX, Matthew J. Zinn, Steven Reed, Steptoe & Johnson, LLP, Robert K. Kry, Baker Blott, LLP, Washington, DC, for Petitioners., Catherine B. Fryer, Bickerstaff Heath Pollan & Caroom, LLP, Caroline Scott, Gardere Wynne Sewell LLP, Austin, TX, for Amicus Curiae.
- For Appellees:
- Christine Monzingo, Office of the Attorney General of Texas-Taxation Division, Greg Abbott, Attorney General of Texas, Barry Ross McBee, Edward D. Burbach, Office of the Attorney General, William E. Storie, Office of the Attorney General-Taxation Dept., Kent C. Sullivan, Fisrt Assistant Attorney General, David S. Morales, Office of the Attorney General of Texas, Austin, TX, for Respondents.