Fed-Mart of Texas, Inc. v. Calvert

SHANNON, Justice.

This is a tax refund suit filed by appellant, Fed-Mart of Texas, Inc. in Travis County to recover $10,993.76 paid under protest by appellant to appellee, Robert S. Calvert, Comptroller of Public Accounts. Upon trial to the court, judgment was entered that appellant take nothing. We affirm that judgment.

The sum in controversy represents a penalty assessed against appellant for the late filing of the quarterly sales tax return. According to Article 20.05, Title 122A, Taxation-General, Vernon’s Civil Statutes, the law then controlling, the return should have been filed on…