Amarillo Oil Co. v. Calvert

As originally filed the Amarillo Oil Company, the Panhandle Eastern Pipe Line Company and the Michigan-Wisconsin Pipe Line Company, each filed a separate cause of action against the State Comptroller, Robert S. Calvert, the Attorney General and the State Treasurer of Texas, under and in compliance with Article 7057b, Vernon Civil Statutes of Texas, for the recovery of taxes paid under protest, the payments having been made in obedience to the provisions of Article 7057f, said taxes being classed as “occupation tax on business of gathering gas.” The suits were consolidated. The main contention…