Legal Opinion

Elmer J. Jonnet and Joseph E. Jonnet v. State of Texas

Texas Court of Appeals, 3rd District (Austin)

Decided June 8, 1994No. 03-93-00101-CVPublished

1Opinion of the Court

Jonnett dissent

IN THE COURT OF APPEALS, THIRD DISTRICT OF TEXAS,

AT AUSTIN

NO. 3-93-101-CV

ELMER J. JONNET AND JOSEPH E. JONNET,

APPELLANTS

vs.

STATE OF TEXAS,

APPELLEE

FROM THE DISTRICT COURT OF TRAVIS COUNTY, 98TH JUDICIAL DISTRICT

NO. 91-15454, HONORABLE PAUL R. DAVIS, JR., JUDGE PRESIDING

DISSENTING OPINION

Believing that the majority has extended officer and director liability under section 171.255 of the Tax Code far beyond what the legislature intended, I respectfully dissent.

Brent Ranch Operating, Inc. ("BRO") was incorporated on November 1, 1985, with R.P. Brent as its sole director. On…

2Cases cited26 opinions

  1. Morrison v. ChanTexas Supreme Court · 1985
  2. Sharp v. House of Lloyd, Inc.Texas Supreme Court · 1991
  3. Citizens Bank of Bryan v. First State BankTexas Supreme Court · 1979
  4. Seay v. HallTexas Supreme Court · 1984
  5. Coastal States Gas Producing Company v. PateTexas Supreme Court · 1958

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