Dan Ingle, Inc. v. Bullock

O’QUINN, Justice.

Dan Ingle, Inc., brought this suit against the Comptroller of Public Accounts under provisions of Section 19 of Article 6252-13a (Administrative Procedure and Texas Register Act) seeking to set aside determination by the Comptroller that plaintiff was delinquent in payment of $41,846.14 in sales taxes due the State and $11,196.50 in sales taxes due the City of Houston.

The Comptroller specially excepted to In-gle’s petition as insufficient in law for failure of Ingle, prior, to filing suit, to pay the assessment made and to accompany payment with a written protest or claim for…