• Hegar v. American Multi Cinema

    Publication Date: 2020-06-01
    Practice Area: Civil Appeals | Tax
    Court: Supreme Court
    Judge: Justice Busby
    Attorneys: For plaintiff:
    for defendant:

    Case Number: 17-0464

    At issue in this franchise tax case was whether a movie theater may subtract film exhibition costs as a cost of goods sold when calculating its taxable margin under section 171.1012 of the Tex. Tax Code.