Petition for Writ of Mandamus - Filed - Supreme Court of Texas

TABLE OF CONTENTS
IDENTITY OF PARTIES AND COUNSEL...................................................................ii
INDEX OF AUTHORITIES............................................................................................iv
STATEMENT OF THE CASE......................................................................................viii
STATEMENT OF JURISDICTION...............................................................................ix
ISSUES PRESENTED.......................................................................................................x
STATEMENT OF FACTS................................................................................................1
I. The Margin Tax .....................................................................................................1
II.
The Relator.............................................................................................................4
ARGUMENT......................................................................................................................5
I. The Margin Tax Violates the Equal and Uniform Clause of the Texas
Constitution. ...........................................................................................................5
A. The Equal and Uniform Clause requires classifications among
taxpayers within a franchise tax to be reasonably related to the
value being taxed. ........................................................................................5
B. Classifications within the Margin Tax calculation do not
reasonably relate to the value of the Privilege. .........................................7
II.
III.
IV.
The Margin Tax Violates the Equal Protection Clause of the United
States Constitution...............................................................................................10
The Margin Tax Violates the Due Process Clause of the United States
Constitution. .........................................................................................................13
The Margin Tax Violates the Commerce Clause of the United States
Constitution. .........................................................................................................14
PRAYER...........................................................................................................................15
CERTIFICATION...........................................................................................................16
CERTIFICATE OF SERVICE ......................................................................................17
APPENDIX.......................................................................................................................18
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