Lawrence Industries, Inc. v. Sharp

JONES, Justice.

Appellant Lawrence Industries, Inc. (“Lawrence”) brought a tax protest suit against the Comptroller and other statutory defendants, appellees, to recover assessed franchise taxes. Tex.Tax Code Ann. § 112.053 (West 1992) (hereinafter “Tax Code”). Following a nonjury trial, the trial court rendered judgment for the Comptroller. Lawrence appeals, asserting that it was not doing business in Texas and did not have sufficient constitutional nexus with the state to subject it to franchise tax. We will affirm.

FACTUAL AND PROCEDURAL . BACKGROUND

Lawrence is a holding company incorporated…