Carney v. Southwestern Motor Transport, Inc.

Respondent filed suit for a refund of franchise taxes uaid under the protest tax statute (Art. 7057b, Vernon’s Annotated Texas Civil Statutes) to petitioner as Secretary of State under Clause (1) of Article 7084, Vernon’s Annotated Texas Civil Statutes. Respondent claims that it should pay the franchise tax under Clause (3) of Article 7084, as a “public utility.” Judgment of the trial court was in favor of respondent, and this judgment was affirmed by the Court of Civil Appeals. 264 S.W. 2d 159.

The case was tried upon stipulations of facts. It was stipulated that respondent was a corporation…