Sign In
Events
Newsletters
Search

Close

Close Search

Cancel

SEARCH
MY LAW.COMNEW

Combs v. Chevron USA, Inc.

The state's comptroller of public accounts has repeatedly examined scaffolding contracts and invariably ruled that they were essentially rentals even though they necessarily involved nontaxable services. These rulings are entitled to deference. In the current case, the comptroller was entitled to summary judgment on Chevron's scaffolding-related tax-refund issue. Austin Court of Appeals, No. 03-07-00127-CV, 02-05-2010

X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
OPINION

Chevron, Inc. sued Texas’s Comptroller of Public Accounts to obtain a tax refund. Chevron had paid contractors to install temporary scaffolding at one of its refineries, and the Comptroller had treated that installation as a taxable rental of tangible personal property. Chevron argued that the installation should have been treated as a nontaxable service instead. More than eighteen months after it filed suit, Chevron amended its petition to add tax-refund claims that were unrelated to its scaffolding claim. Chevron then moved for partial summary judgment on the scaffolding claim. The trial court granted Chevron’s motion over the Comptroller’s objection, and Chevron moved to sever its scaffolding claim from its remaining claims. The Comptroller objected to Chevron’s severance motion and also filed a plea to the jurisdiction, arguing that the trial court lacked jurisdiction over Chevron’s remaining claims because Chevron had not fulfilled the administrative prerequisites to suing on them. The trial court granted Chevron’s motion to sever and denied the Comptroller’s plea to the jurisdiction. The Comptroller appealed, arguing that the trial court erred in denying its plea to the jurisdiction and in granting Chevron’s motion for partial summary judgment. We will reverse and render judgment for the Comptroller on both issues.

FACTUAL AND PROCEDURAL BACKGROUND

Trending Stories

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

LEARN MORE

More From ALM

Premium Subscription
With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Team Accounts
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Bundle Subscriptions
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
Go to CLE Center
General Counsel Conference Midwest: SuperConference 2025
April 08, 2025 - April 09, 2025
Chicago, IL

Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies


Learn More
British Legal Awards 2024
November 27, 2024
London

Celebrating achievement, excellence, and innovation in the legal profession in the UK.


Learn More
GlobeSt. Healthcare Real Estate 2024
December 02, 2024 - December 03, 2024
Scottsdale, AZ

Join the industry's top owners, investors, developers, brokers and financiers for the real estate healthcare event of the year!


Learn More
Go to Events Go to Webcasts
Associate General Counsel, Global Employment

Role TitleAssociate General Counsel, Global EmploymentGrade F13Reporting ToSenior Legal Counsel, Global EmploymentProgram/Tool/ Department/U...


Apply Now ›
Associate Attorney

Ryan & Conlon, LLP, is a boutique firm specializing in insurance defense. We are a small eclectic practice with a busy and fast paced en...


Apply Now ›
INTELLECTUAL PROPERTY PROSECUTION PARALEGAL

INTELLECTUAL PROPERTY PROSECUTION PARALEGAL - NEW JERSEY OR NEW YORK OFFICESProminent mid-Atlantic law firm with multiple regional office lo...


Apply Now ›
Go to Lawjobs