106 S.Ct. 2279, 90 L.Ed.2d 721 (1986). The mere fact that a trial judge may decide a matter within his discretionary authority in a different manner than an appellate judge in a similar circumstance does not demonstrate that an abuse of discretion has occurred. Southwestern Bell Telephone Company v. Johnson, 389 S.W.2d 645, 648 (Tex.1965). Definition of Good Faith The Tax Code does not contain a definition of “good faith” and no published case has construed this phrase in the context of Section 26.04(g). In Texas, “good faith” has sometimes been defined as a purely subjective standard. See e.g., Tex. Bus. & Com.Code Ann. § 1.201(19)(Vernon Supp.2001)(defining good faith as honesty in fact); La Sara Grain Company v. First Nat'l Bank of Mercedes, Texas, 673 S.W.2d 558, 563 (Tex.1984)(<HOLDING>). On the other hand, an objective standard has
holding that a party must at least have a subjective belief that litigation was a real possibility and that belief must have been objectively reasonable holding that the test for good faith is the actual belief of the party and not the reasonableness of that belief holding that a plaintiff must show that a defendant did not have an honest good faith belief in marking its products holding that an employee seeking the protection of the opposition clause must demonstrate a good faith reasonable belief that the challenged practice violates title vii holding that such a belief is a knowing misrepresentation