Gordon v. Calvert

SHANNON, Justice.

This appeal concerns the application of Tex.Tax.-Gen.Ann. art. 21.02, Title 122A, V.A.T.S. commonly called the admissions tax.

Appellants, Walter L. Gordon doing business as Trade Winds Roller Rink, and Trade Winds Roller Rink, Inc., sued appel-lees, Robert S. Calvert, Comptroller of Public Accounts of the State of Texas, Jesse James, State Treasurer of the State of Texas, and the Attorney General of the State of Texas to recover a total of $11,-319.11 for taxes paid under protest. Upon trial to the court, judgment was entered that appellants take nothing. We will affirm that…