Dorchester Master Ltd. Partnership v. Bullock

SHANNON, Chief Justice.

Appellant Dorchester Master Limited Partnership seeks to set aside the summary judgment of the district court of Travis County. On cross motions the district court rendered summary judgment that appellant take nothing in its suit to recover gas production taxes paid under protest. This Court will reverse the summary judgment.

A gas production tax is imposed upon the producer of gas at the rate of 7.5 percent of the market value of gas produced and saved in Texas by the producer. Tex.Tax Code Ann. § 201.052(a) (1982). The parties’ controversy centers upon the calculation…