Avni V. Department of Revenue

COYREEN R. WEIDNER, Magistrate.

Plaintiffs appeal Defendant’s Conference Decision and Notices of Tax Assessment for tax years 1995 and 1996. Defendant denied Plaintiffs’ claim that they are entitled to a credit for a franchise tax paid to the State of Texas by an S corporation of which Ron Avni (Avni) is a shareholder. The parties submitted the matter to the court on cross motions for summary judgment. Oral argument on the motions was held February 7, 2000. Henry C. Breithaupt, Attorney at Law, appeared on behalf of Plaintiffs. Jerry Bronner, Assistant Attorney General, appeared on behalf of…