Dallas World Aquarium Corp. v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN NO. 03-18-00209-CV Dallas World Aquarium Corp., Appellant v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellees FROM THE 345TH DISTRICT COURT OF TRAVIS COUNTY NO. D-1-GN-15-004255, THE HONORABLE AMY CLARK MEACHUM, JUDGE PRESIDING MEMORANDUM OPINION This is a suit for refund of franchise taxes paid under protest. See Tex. Tax Code § 112.052 (authorizing such suits). After a bench trial, the trial court rendered a take-nothing judgment against the taxpayer, Dallas…