Graves v. Morales

Appellant Robert Charles Graves appeals from a trial court order granting appellees Dan Morales, John Sharp and Martha Whitehead’s motion for summary judgment and denying his motion for summary judgment. Graves, an attorney in private practice, brought a declaratory judgment suit challenging the Comptroller’s administration of the Attorney Occupation Tax. 1 See Tex.Tax Code Ann. §§ 191.141-.145 (West Supp. 1996). He sought a declaration that the tax is unconstitutional, relief from the lien imposed on his property for his failure to pay it, and refund of any taxes, interest, and penalties…