Gulf Chemical & Metallurgical Corp. v. Hegar

OPINION

David Puryear, Justice

Gulf Chemical and Metallurgical Corporation brought suit under Texas Tax Code Chapters 112 and 171 to recover $1,357,920 in franchise taxes that it paid for tax years 2005, 2006, and 2007. After the parties agreed to an order bifurcating the non-jury trial, the trial court tried the issue of whether the methodology that Gulf sought to use in calculating its franchise tax apportionment factor for the years at issue was proper. The trial court found that Gulfs methodology was not proper and entered a final judgment concluding that Gulf was not entitled to any…