Eddins-Walcher Butane Company v. Calvert

Eddins-Walcher Butane Company, petitioner, brought this suit against respondents, the Comptroller of Public Accounts and other State officials named in Art. 7057b, Vernon’s Texas Civil Statute, to recover occupation taxes paid under protest. The Court of Civil Appeals has affirmed the judgment of the trial court, rendered at the conclusion of a non jury trial, denying petitioner any relief. 293 S.W. 2d 104. It is our opinion that petitioner is not subject to the tax.

Article 7060, Vernon’s Texas Civil Statute, requires the payment of an occupation tax based on gross receipts from the operation…