Calvert v. Taylor Oilfield Rental Co.

HUGHES, Justice.

Taylor Oilfield Rental Co., appellee, brought this suit against Robert S. Calvert, Comptroller of Public Accounts, Jesse James, Treasurer and Crawford Martin, Attorney General, in their respective capacities as officials of Texas, to recover taxes, penalties and interest paid by them under protest, the payment of such taxes being demanded by the Comptroller under the Limited Sales, Excise and Use Tax Act, Title 122A, Taxation-General, V.A.T.S. hereinafter referred to as the “Act.” Motions for summary judgment were filed by all parties. The motion of appellants was denied; the…