Taylor v. FIRST COMMUNITY CREDIT UNION

OPINION

KEM THOMPSON FROST, Justice.

The primary issue in this appeal is the applicability of the “relation back” doctrine under sections 171.252 and 171.255 of the Texas Tax Code governing director and officer liability for a corporation’s debts when corporate privileges are forfeited for failure to file a required report. An officer and director of an automobile dealer appeals the trial court’s judgment holding him liable for the dealer’s debts to a credit union. We affirm.

I. Factual and Procedural Background

This case was tried on an agreed statement of facts, which are set forth herein. 1

Texa…