Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of Texas v. J.D. Fields & Company, Inc.

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN NO. 03-19-00351-CV Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of Texas, Appellants v. J.D. Fields & Company, Inc., Appellee FROM THE 98TH DISTRICT COURT OF TRAVIS COUNTY NO. D-1-GN-15-003931, THE HONORABLE CATHERINE MAUZY, JUDGE PRESIDING OPINION This appeal arises from a tax protest suit filed by J.D. Fields & Company. See Tex. Tax Code § 112.052 (establishing cause of action). The Comptroller of Public Accounts appeals from the denial of its motion for summary judgment, arguing…