Universal Frozen Foods Co. v. Rylander

MACK KIDD, Justice.

This appeal involves a challenge to the additional tax component of the Texas franchise tax. See Tex. Tax Code Ann. § 171.0011 (West 2002). Universal Frozen Foods Company (“Universal”), its successors-in-interest, ConAgra, Inc. and Lainb Weston, Inc., and Universal Foods Corporation, challenged the validity of the additional tax and asserted, in the alternative, that the amount on which Universal was taxed was improper. After the parties filed competing motions for summary judgment, the trial court denied Universal’s motion and granted summary judgment in favor of Carole…