Texas State Library and Archives Commission

Texas Treasury Department, Office of the General Counsel:

An Inventory of Litigation Files, at the Texas State Archives, 1967-1986



Overview

Creator: Texas. Treasury Dept. Office of the General Counsel.
Title: Litigation files
Dates: 1967-1986
Abstract: Types of records present include correspondence, memoranda, pleadings, briefings, research, depositions, deposition exhibits, compromise settlement agreements, and copies of citations, summary briefs of the case, petitions, and exhibits. Records date from 1967 to 1986 and consist of litigation files of the General Counsel of the Texas Treasury Department having to do with taxes paid under protest.
Quantity: 5 cubic ft.
Language English.

Agency History

The Texas Treasury Department was headed by the state treasurer, an elected official, formerly one of the seven officers of the executive branch established by the Texas Constitution. The state treasurer was essentially the state's banker and received, invested, and cared for all money deposited to state funds and accounts; reviewed and paid all warrants issued by the comptroller of public accounts; and managed and cared for the securities deposited in trust and purchased for the state's investment funds.

A constitutional amendment in 1996 abolished the office of State Treasurer and transferred its functions to the Office of Comptroller of Public Accounts.


Scope and Contents of the Records

Types of records present include correspondence, memoranda, pleadings, briefings, research, exhibits, depositions, deposition exhibits, compromise settlement agreements, and copies of citations, summary briefs of the case, petitions, and exhibits. Records date from 1967 to 1986 and consist of litigation files of the General Counsel of the Texas Treasury Department having to do with taxes paid under protest. Plaintiffs in the cases are, for example, banks, oil companies (including Getty Oil Company), and individuals. Defendants in the cases are the state treasurer or the comptroller in their capacity as officeholder.

To prepare this inventory, the described materials were cursorily reviewed to delineate series, to confirm the accuracy of contents lists, to provide an estimate of dates covered, and to determine record types.


 

Organization of the Records

These records are organized into two series.
Getty litigation files, 1977-1986, 3 cubic ft.
Tax protest litigation files, 1967-1986, 2 cubic ft.

Restrictions

Restrictions on Access

None.

Restrictions on Use

None.


Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Corporate Names:
Getty Oil Company.
Subjects:
Tax protests and appeals--Texas.
Tax compromises--Texas.
Bona vacantia--Texas.
Overpayment of taxes--Texas.
Document Types:
Legal documents--Texas--Tax protests and appeals--1967-1986.
Correspondence--Texas--Tax protests and appeals--1967-1986.
Memorandums--Texas--Tax protests and appeals--1967-1986.
Functions:
Litigating tax protests and appeals.

Related Material

The following materials are offered as possible sources of further information on the agencies and subjects covered by the records. The listing is not exhaustive.

Texas State Archives
Texas Attorney-General's Office, Litigation files, 1880-[ca. 1985] (bulk 1913-[ca. 1985]), approximately 3174 cubic ft. [Most of these records are unprocessed and without a finding aid.]

Administrative Information

Preferred Citation

(Identify the item and cite the series), Litigation files, Office of the General Counsel, Texas Treasury Department. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession number: 1992/106

These records were transferred to the Archives and Information Services Division of the Texas State Library and Archives Commission by the Texas Treasury Department on March 24, 1992.

Processing Information

Lisa M. Hendricks, June 1996


Detailed Description of the Records

 

Getty litigation files, 1977-1986,
3 cubic ft.

Records consist of correspondence, pleadings, briefings, research, exhibits, affidavits, depositions, deposition exhibits, agreed final judgments and compromise settlement agreements. These records of the General Counsel of the Texas Treasury Department date from 1977 to 1986 and form the litigation files in the case of Getty Oil Company, et al. v. Ann Richards and Jim Mattox, Case No. 85-335, Federal District Court in Corpus Christi, Texas. This case involves the Texas Unclaimed Property Act. In the proposed settlement offered by Governor Ann Richards and Attorney General Jim Mattox, they agreed not to enforce the laws of the state of Texas (specifically parts of chapter 72 and all of chapter 75 of the Property Code) against a number of large oil companies.
Arrangement
These records are arranged by types of records and remain in order as received.
Preferred Citation
(Identify the item), Getty litigation files, Litigation files, Office of the General Counsel, Texas Treasury Department. Archives and Information Services Division, Texas State Library and Archives Commission.
box
1992/106-3 Getty vs Richards:
Correspondence, 1985-1986
Pleadings, 1985
Research, 1985
Exhibits, 1979-1986
Compromise Settlement Agreements, 1986
Oklahoma Litigation, 1985
box
1992/106-4 Depositions, 1977-1985
Deposition exhibits, 1982-1986
box
1992/106-5 Getty vs. Richards:
Discovery, 1984-1985
Unclaimed Property Reports, 1985
Deposition Exhibits, 1980-1985
Depositions, Joint Proposed Pretrial Order, Transcript of Proceedings, 1985-1986



 

Tax protest litigation files, 1967-1986,
2 cubic ft.

Types of records present include memoranda, some correspondence, and copies of citations, summary briefs of the case, petitions, exhibits, and agreed judgements. These records of the General Counsel of the Texas Treasury Department date from 1967 to 1986 and are litigation files involving cases of taxes paid under protest. Correspondents include the attorney general, and legal counsel for the treasurer's office and the comptroller's office. Cases concern, for example, taxes paid on aircraft, the recovery of overcharges for taxes paid by banks, or the recovery of inheritance taxes paid by individuals.
The folder inventory lists only the first and last folder titles in each box.
Arrangement
These records are arranged in alphabetical order by name of plaintiff. Records remain in order as received.
Preferred Citation
(Identify the item), Tax protest litigation files, Litigation files, Office of the General Counsel, Texas Treasury Department. Archives and Information Services Division, Texas State Library and Archives Commission.
box
1992/106-1 ABF Freight System, Inc. v. Comptroller et al., T-001-1, Cause no. 313,171 through Gulf Oil Corporation v. Comptroller et al., T-104-1, Cause no. 200,402
box
1992/106-2 Gulf Oil Corporation v. Comptroller et al., T-105-1, Cause no. 178,106 through Shell Oil Company v. Comptroller et al., T-209-1, Cause no. 273,138