Bullock v. Ramada Texas, Inc.

GREENHILL, Chief Justice.

After an audit, the Comptroller assessed extra 1974 franchise taxes, plus penalties and interest, against Ramada Texas, Inc. Ramada paid under protest and brought this action to recover the disputed amounts. The trial court granted judgment for Ramada, and the court of civil appeals affirmed. 588 S.W.2d 400. We reverse the judgments of the courts below and render judgment that Ramada take nothing because the $21,811.83 in franchise taxes, penalties, and interest for 1974, which Ramada paid under protest, were properly due and payable to the Comptroller.

The question…