Sterling Construction Co. v. West Texas Equipment Co.

COUNTISS, Justice.

This appeal from a judgment awarding appellee, West Texas Equipment Company, Inc., recovery against appellant, Sterling Construction Company, Inc., 1 for uncollected sales tax and attorney’s fees requires us to determine whether (1) Sterling raised a fact issue on its affirmative defense of fraud and (2) the evidence will support the award of attorney’s fees to West Texas. We answer both questions in the negative, affirm in part and reverse and render in part.

West Texas is a lessor and seller of heavy duty equipment. Between 1973 and 1976, Sterling and West Texas entered…