Wilson Communications, Inc. v. Calvert

POPE, Justice.

Frank T. Wilson, doing business as Wilson Radio Dispatch, and Wilson Radio Communications, Inc., hereafter called Wilson Radio, obtained a declaratory judgment that its operations did not fall within the terms of Article 11.06, Title 122A, V.A.T.S., which imposes a tax upon the gross receipts of telephone companies. The court of civil appeals reversed the trial court’s judgment and rendered judgment that the State recover the taxes it claimed were owing. Tex.Civ.App., 443 S. W.2d 419. Wilson Radio says that it derives its receipts from radio services and not from telephone…