Highway Contractors, Inc. v. West Texas Equipment Co.

COUNTISS, Justice.

This is an appeal from a summary judgment awarding appellee West Texas Equipment Company, Inc. (hereafter “West Texas”) recovery against appellant Highway Contractors, Inc. (hereafter “Highway Contractors”) for uncollected sales tax, attorney’s fees, interest and costs. The appeal presents questions of judicial estoppel and limitations. Having concluded that there is a material disputed fact question, we reverse and remand.

West Texas is a lessor and seller of heavy duty equipment. On October 17, 1973, it sold a Caterpillar wheel loader to Highway Contractors. At the time of…