Southwest Airlines Co. v. Bullock

JONES, Justice.

Southwest Airlines Company (Southwest), plaintiff below, appeals from a take-nothing judgment in a tax-refund suit brought pursuant to Chapter 112, Subchap-ter B, Texas Tax Code Ann. §§ 112.051-112.060 (1982 and Supp.1990). 1 Following a sales and use tax audit by the State Comptroller’s office, Southwest was assessed a deficiency of $366,245.70 for the period January 1, 1979, to March 31, 1983. After an administrative hearing resulted in an adverse decision, Southwest paid the assessment under protest and filed suit in the district court of Travis County. As required by…