Texas Pipe Line Co. v. Calvert

PHILLIPS, Chief Justice.

This case involves a suit by the Texas Pipe Line Company and five other corporations,1 similarly situated, to recover taxes paid under protest in July, 1971, as additional corporation franchise taxes. These taxes were paid at the demand of the Comptroller of Public Accounts of the State of Texas, who contended they were due and payable as additional taxes for the period July 1, 1971, through April 30, 1972, as levied by House Bill 730, 62nd Legislature.

The trial court, sitting without a jury, rendered judgment in favor of the Comptroller and other appellees,2 upholding…