AMARILLO OIL CO. v. CALVERT

No. A-4090.

289 S.W.2d 746 (1954)

AMARILLO OIL COMPANY v. Robert S. CALVERT et al.

Supreme Court of Texas.

March 17, 1954.


Attorney(s) appearing for the Case

Wm. Lee Darrah, A. J. Folley, Adkins, Folley, Adkins, McConnell & Hankins (now Adkins, Folley, McConnell & Hankins), Amarillo, R. Dean Moorhead, Austin, for Amarillo Oil Co.

John Ben Shepperd, Atty. Gen., W. V. Geppert, C. K. Richards, Asst. Attys. Gen., for Comptroller Calvert.


Three actions were brought by pipeline companies against the Comptroller of Public Accounts, the Attorney General, and the State Treasurer to recover taxes paid under protest pursuant to Vernon's Ann. Civ.St. art. 7057f, which levies an occupation tax on the business of gathering gas. The actions were consolidated. The companies contended that Article 7057f violates the commerce clause of the Constitution of the United States.

The 126th District Court, Travis County...

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