CRA, Inc. v. Bullock

This is an appeal from a summary judgment for a foreign cooperative association ordering the recovery of franchise taxes paid under protest. The court of civil appeals reversed and rendered. 603 S.W.2d 303.

The court of civil appeals correctly held that the petitioner was not an association organized under the Cooperative Association Act in that it had only one member, and that it was not exempt from payment of franchise taxes even though it was related to an association which was exempt from payment of such taxes.

The court of civil appeals was in error in rendering judgment for respondents. A…