Galland Henning Nopak, Inc. v. Combs

OPINION

MACKEY K. HANCOCK, Justice.

Appellant, Galland Henning Nopak, Inc. (Nopak), appeals an order of the trial court granting defendants’, Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, 1 and Greg Abbott, Texas Attorney General (collectively, “the State”), motion for summary judgment and denying Nopak’s motion for summary judgment. We affirm.

Background

The Texas Comptroller of Public Accounts discovered that Nopak, a Wisconsin corporation that manufactures and sells pneumatic and hydraulic cylinders and valves, had been filing employee wages for its Texas-based…