SOUTHWESTERN BELL TELEPHONE COMPANY v. CALVERT

No. 11917.

479 S.W.2d 697 (1972)

SOUTHWESTERN BELL TELEPHONE COMPANY, Appellant, v. Robert S. CALVERT, Comptroller of Public Accounts of the State of Texas, et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied May 3, 1972.


Attorney(s) appearing for the Case

Ford W. Hall, J. H. Hand, Dallas, Fulbright, Crooker & Jaworski, C. W. Wellen, Charles N. Warren, Houston, for appellees.

Crawford C. Martin, Atty. Gen., Nola White, First Asst. Atty. Gen., Alfred Walker, Executive Asst. Atty. Gen., John R. Grace, J. H. Broadhurst, Gordon C. Cass, Asst. Attys. Gen., Austin, for appellees.


SHANNON, Justice.

This appeal concerns the construction of Tex. Tax.-Gen.Ann. art. 11.06, Title 122A, V.A.T.S. The question is whether rental payments paid to the telephone company by those who use the telephone poles are taxable as gross receipts of the telephone company.

Appellant, Southwestern Bell Telephone Company, sued appellees, Robert S. Calvert, Jesse James, and Crawford Martin, to recover $76,350.23 for taxes, penalty, and interest paid under protest...

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