Sheppard v. Lone Star Gas Co.

BAUGH, Justice.

Suit was by the Lone Star Gas Company against the Comptroller, the Treasurer, and the Attorney General of Texas (for convenience hereinafter referred to as the State) under the provisions of the protest statute (V.A.C.S., Art. 7057b) to recover $55,780.68 paid by said company under protest as gas utility taxes for the first quarter of 1943. Trial was to the court without a jury and judgment rendered for the Lone Star as prayed for; hence this appeal.

The sole question presented is whether appellee, under the facts proven and stipulated, owed a gross receipts tax for the three…