Court of Appeals of Texas November 6, 2003, No. 03-02-00747-CV (United Services Automobile Ass'n v. Strayhorn)

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United States · · · 06-11-2003

OPINION

W. KENNETH LAW, Chief Justice.

This appeal concerns a tax refund claimed under repealed sections of the Texas Insurance Code. Appellants United Services Automobile Association and USAA Life Insurance Company (collectively, USAA) argue that repealed language in the Texas Insurance Code providing that “no other tax” than a gross receipts tax would apply to insurance companies operated to

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