Contran Corp. v. Bullock

O’QUINN, Justice.

By this lawsuit Contran Corporation sought to recover corporate franchise taxes it alleged had been “paid under protest, under implied duress, and through mistake of law and/or [sic] fact.” In compliance with statutory requirement Contran named as defendants the Comptroller of Public Accounts, the Attorney General, and the State Treasurer.

Contran did not allege statutory or legislative resolution as the State’s consent to be sued, nor did Contran claim it had complied with any particular statute which grants consent to contest taxes alleged by the taxpayer to have been…