Bullock v. Shell Pipeline Corp.

SHANNON, Justice.

Shell Pipeline Corporation filed suit in the district court of Travis County to recover $161,108.36 in use taxes paid under pro test to the Comptroller of Public Accounts. After a bench trial, the district court concluded that Shell was entitled to an exemption from the tax and accordingly rendered judgment that Shell recover the sum paid together with interest. This Court will affirm the judgment.

The Supreme Court in Bullock v. Lone Star Gas Co., 567 S.W.2d 493 (Tex.1978) determined that Tex.Tax.-Gen.Ann. art. 20.-01 et seq. 1 imposed a separate tax on the storage of items…