Klein Bancorporation, Inc. v. Commissioner of Revenue

OPINION

SHORT, Judge.

In a refund action involving unconstitutionally collected taxes, the Commissioner of Revenue argues the statute of limitations bars the taxpayers’ claims. The parties stipulated to the facts and tried their disputes to the court. In granting summary judgment in favor of the taxpayers, the trial court concluded the taxpayers presented valid refund claims, and the commissioner had a duty to examine returns and pay those claims. In this consolidated'appeal, the commissioner argues: (1) the taxpayers’ failure to sue or extend the statute of limitations bars their refund…