Calvert v. Wallrath

SMITH, Justice.

This is a suit filed by Maurice Wallrath, Individually and as Independent Executor of the Estate of Virginia Wallrath, deceased, against Robert S. Calvert, State Comptroller of Public Accounts, Jesse James, Treasurer of the State of Texas, and the Honorable Crawford Martin, Attorney General of Texas, defendants, for a refund of $550.36 inheritance taxes paid under protest. For convenience, we shall refer to the petitioners, Calvert et al., as the defendants, and to the respondent Wallrath as the plaintiff. The trial court, without the intervention of a jury, entered judgment…