Hammerman & Gainer, Inc. v. Bullock

JONES, Justice.

Appellants, a group of independent insurance claims adjusters, brought this declaratory judgment action under the Administrative Procedure and Texas Register Act (APTRA), Tex.Rev.Civ.Stat.Ann. art. 6252-13a, § 12 (Supp.1990), seeking to have declared invalid certain rules promulgated by the Comptroller of Public Accounts relating to the taxation of insurance services. The Comptroller interposed a plea to the jurisdiction, which the trial court denied. Appellants and the Comptroller both moved for summary judgment. The trial court granted the Comptroller’s motion and denied…