Harken Oil & Gas, Inc. v. John Sharp, Comptroller of Public Accounts of the State of Texas, and Dan Morales, Attorney General of the State of Texas

BEA ANN SMITH, Justice.

Harken Oil & Gas, Inc. (“Harken”) sued John Sharp, Comptroller of Public Accounts, and Dan Morales, Attorney General of the State of Texas (“Comptroller”) for a refund of franchise taxes paid under protest for the years 1987 and 1988. See Tex.Tax Code Ann. § 112.151 (West 1992). On cross-motions for summary judgment, the trial court granted summary judgment in the Comptroller’s favor. We will affirm the judgment of the trial court.

BACKGROUND

In 1986, Harken formed a subsidiary, E-Z Serve Holding Company, Inc. (“Holding Company”) for the sole purpose of acquiring the…