First American Title Insurance Company and Old Republic National Title Insurance Company, Petitioners v. Susan…

Summary

The Texas Supreme Court affirmed the Court of Appeals, holding that the Comptroller's revised interpretation of the retaliatory tax statute is reasonable and does not violate the Texas or United States constitutions. The Court applied de novo review of the statutes and rational‑basis review of the equal‑protection claim, concluding the interpretation is permissible. Justice Hecht dissented, arguing the interpretation unlawfully discriminates against out‑of‑state insurers.