Whelan v. State

The State of Texas and other taxing units sued D. E. and R. J. Whelan for unpaid and delinquent ad valorem taxes for the years 1950, 1951 and 1952 and for statutory penalties and interest thereon. Judgment of the trial court for the plaintiffs was affirmed by the Court of Civil Appeals. 271 S.W. 2d 108.

We have concluded that the judgments of the courts below must be reversed for reasons to be hereinafter assigned; but petitioners insist, for several reasons, that judgment should be here rendered setting aside the assessments for the years in question without prejudice to the right of taxing…