Suleman v. McBeath

BLEIL, Judge.

This appeal is from a dismissal of Appellant Joseph Suleman’s suit for the recovery of gross receipts tax monies paid under protest.

The threshold issue is whether the requirement that a taxpayer make payments of taxes with a written protest, which fully sets out in detail each and every reason why the taxes are unlawful, is jurisdictional. We hold that although it is jurisdictional, the jurisdictional requirements were met and the judgment of the trial court is reversed.

In August of 1978, the Texas Alcoholic Beverage Commission conducted an audit on the premises of Eli’s Club.…