Sharp v. International Business MacHines Corp.

CARROLL, Chief Justice.

Appellee International Business Machines (“IBM”) sought a franchise tax refund for the 1985 tax year which appellant John Sharp, Comptroller of Public Accounts (“Comptroller”), denied. IBM sued in district court to collect the refund, and the court granted partial summary judgment in favor of IBM and denied the Comptroller’s motion for summary judgment. In four points of error, the Comptroller appeals, alleging that the trial court erred in granting partial summary judgment to IBM and in denying the Comptroller’s motion for summary judgment because IBM’s claims for…