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CALVERT v. ELECTRO-SCIENCE INVESTORS, INC.

No. 12149.

509 S.W.2d 700 (1974)

Robert S. CALVERT, Comptroller of Public Accounts, et al., Appellants, v. ELECTRO-SCIENCE INVESTORS, INC., et al., Appellees.

Court of Civil Appeals of Texas, Austin.

May 1, 1974.

Attorney(s) appearing for the Case

John L. Hill, Atty. Gen. of Tex., Robert Shaw MacIntyre, Jr., Gordon C. Cass, Asst. Attys. Gen., Austin, for appellants.

Richard L. Jackson, Johnson, Bromberg, Leeds & Riggs, Dallas, for appellees.

PHILLIPS, Chief Justice.

This suit was brought by Electro-Science Investors, Inc. against the Comptroller of Public Accounts to challenge the Comptroller's computation of its franchise tax under Subsection (d) of Article 12.02(1), Taxation-General, Vernon's Annotated Texas Statutes. Electro-Science Investors, Inc. sought recovery of the taxes it had paid under protest. At the conclusion of a summary judgment proceeding, the trial court awarded Electro-Science, Inc...

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