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STATE v. FITTS

No. 11424.

405 S.W.2d 90 (1966)

STATE of Texas et al., Appellants, v. C. I. FITTS, Appellee.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied July 20, 1966.

Attorney(s) appearing for the Case

Waggoner Carr, Atty. Gen., Hawthorne Phillips, First Asst. Atty. Gen., T. B. Wright, Administrative Asst. Atty. Gen., H. Grady Chandler, W. E. Allen, Kerns B. Taylor, Asst. Attys. Gen., Austin, for appellants.

Bryan & Amidei, A. J. Bryan, Maurice Amidei, Fort Worth, for appellee.

ARCHER, Chief Justice.

This is a suit by appellee for a declaratory judgment that he was not liable for motor fuel taxes under Chapter 9 of Title 122A, Taxation-General, Vernon's Civil Statutes. The State filed cross action for the taxes. The trial court held appellee was not liable for any of the State's claim.

The State's cause of action in chief is for taxes upon taxable sales of gasoline by appellee imposed by Article 9.02(1) which have not been paid to...

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