Calvert v. Marathon Oil Company

HUGHES, Justice.

This is a summary judgment case in which all facts were.stipulated.

Marathon Oil Company, appellee, filed suit against Robert S. Calvert, Comptroller of Public Accounts of the State of Texas, asking for a declaratory judgment regarding its liability, vel non, or extent of liability, for taxes under the provisions of the 1961 Texas Limited Sales, Excise and Use Tax Act1 by reason of the following described transaction and other relevant facts.

On December 28, 1961, appellee2 entered into a contract with Plymouth Oil Company, a foreign corporation, under which appel-lee agreed to…