Phyllis Wilburn v. State of Texas and the Attorney General, on Behalf of the Texas Employment Commission

IN THE COURT OF APPEALS, THIRD DISTRICT OF TEXAS,

AT AUSTIN

ON MOTION FOR REHEARING

NO. 3-90-231-CV

PHYLLIS WILBURN,

APPELLANT

vs.

THE STATE OF TEXAS,

APPELLEE

FROM THE DISTRICT COURT OF TRAVIS COUNTY, 299TH JUDICIAL DISTRICT

NO. 444,943, HONORABLE F. SCOTT MCCOWN, JUDGE PRESIDING

We withdraw our opinion and judgment dated November 13, 1991, and substitute the following in their place.

The question presented is whether the use of the term "debt" in § 171.255 of the Franchise Tax Act (1) includes liability for delinquent unemployment taxes.

I. BACKGROUND

Travelcorp International, Inc. (Travelcorp), a Texas…