Oral Argument Scheduled for Hegar v. American Multi-Cinema

October 7, 2019

The Supreme Court of Texas has scheduled oral argument in Hegar v. American Multi-Cinema Inc., No. 17-0464, for October 9, 2019 at 9 AM.

American Multi-Cinema is represented by Doug Sigel of Ryan Law Firm, PLLC, in Austin, TX.

Oral argument will be livestreamed at: http://www.texasbarcle.com/CLE/TSC.asp.

This is one of three cases concerning the “cost of goods sold” subtraction from Texas franchise tax that the Court will hear on October 9.

In American Multi-Cinema, the Comptroller appeals a Third Court of Appeals decision holding that American Multi-Cinema can include the costs of showing films in their “cost of goods sold” subtractions. The Court will consider whether the exhibition of a film is the sale of tangible personal property (a “good”) for which costs may be subtracted, or a service, for which costs may not be subtracted.


For more information, contact:

Doug Sigel
Practice Group Leader, Sales & Use and Income Tax