West Oso Independent School District v. Paisano Minerals, Inc.

OPINION

GONZALEZ, Justice.

This case involves the application of the doctrine of res judicata in a tax suit. The trial court granted the taxpayer’s motion for summary judgment. We affirm.

A brief discussion of the prior suit between the parties is necessary to place the present dispute in perspective. In April 1978, in the 319th District Court of Nueces County, Texas, Cause No. 78-1528-G, West Oso Independent School District v. Paisano Minerals, Inc. and Tishken Products, Inc., (hereinafter called first suit), the school district brought suit against the defendant-ap-pellee seeking back taxes on…