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CALVERT v. PANHANDLE EASTERN PIPE LINE COMPANY

Nos. 11118, 11119.

371 S.W.2d 601 (1963)

Robert S. CALVERT et al., Appellants, v. PANHANDLE EASTERN PIPE LINE COMPANY et al., Appellees. Robert S. CALVERT et al., Appellants, v. TENNESSEE GAS TRANSMISSION COMPANY, Appellee.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied October 30, 1963.

Attorney(s) appearing for the Case

Waggoner Carr, Atty. Gen., Joseph Trimble and Paul Phy, Asst. Attys. Gen., Austin, for appellants.

John G. Brendel, Stone Wells, Houston, Wade Spilman, William E. Wells, Austin, for appellee Tenn. Gas Transmission Co.

R. Dean Moorhead, Austin, Wendell J. Doggett, William S. Richardson, Kansas City, Mo., Head & Lyle, Corpus Christi, Arthur R. Seder, Jr., Chicago, Ill., Paul S. Davis, Detroit, Mich., F. Vinson Roach, Ralph P. Blodgett, Omaha, Neb., Fulbright, Crooker, Freeman, Bates & Jaworski, Austin C. Wilson, Richard L. McGraw, Houston, Clark, Thomas, Harris, Denius & Winters, Austin, Ross, Hardies & O'Keefe, Charles C. McDugald, William W. Brackett, Chicago, Ill., for appellees Panhandle Eastern Pipe Line Co. and others.

PHILLIPS, Justice.

These cases were filed and briefed separately, however they were submitted and argued together, present the same questions, consequently we will determine the issues in one opinion.

This is an appeal by the Comptroller of Public Accounts, the Attorney General and the Treasurer of the State of Texas from a judgment of the District Court declaring the Dedicated Reserve Tax Act, Article 3.11 of Title 122A, Vernon's Ann.Rev.Civ.St. to be unconstitutional...

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