Bernard Hanyard Enterprises, Inc. v. McBeath

POWERS, Justice.

Bernard Hanyard appeals a judgment of the trial court that dismisses, for want of jurisdiction, his suit to recover taxes paid the State of Texas under written protest. We will reverse the order of the trial court and remand the cause to that court for trial.

The primary issue on appeal is the proper construction to be given the word “taxpayer,” as that word is used in Tex.Tax.-Gen. Ann., art. 1.05(2). The statute, now repealed but applicable to this case, provided as follows:(1) Protest. Any person, firm, or corporation who may be required to pay to the head of any department…