Hydrocarbon Research, Inc. v. Calvert

HUGHES, Justice.

This suit is on a claim for refund for taxes paid under the Limited Sales, Excise and Use Tax Act, Vol. 20A, Taxation General, Title 122A, V.A.T.S. filed by Hydrocarbon Research, Inc., appellant, against Robert S. Calvert, Comptroller of Public Accounts, Crawford Martin, Attorney General and Jesse James, Treasurer, in their respective capacities as officials of the State of Texas.1

In a nonjury trial, judgment was rendered that appellant take nothing by its suit.

Appellant seeks a refund under the Limited Sales, Excise and Use Tax Act, of taxes, penalties and interest for each…