NACOGDOCHES INDEPENDENT SCHOOL DIST. v. McKINNEY

No. B-3826.

504 S.W.2d 832 (1974)

NACOGDOCHES INDEPENDENT SCHOOL DISTRICT, Petitioner, v. R. W. McKINNEY, Respondent.

Supreme Court of Texas.

Rehearing Denied February 28, 1974.


Attorney(s) appearing for the Case

Benchoff & Guidry, William D. Guidry and Edmund F. Benchoff, Nacogdoches, for petitioner.

Pye & Dobbs, J. Robert Dobbs, Jr., Tyler, Barrow, Bland, Rehmet & Lee, David Bland, Houston, for respondent.


DANIEL, Justice.

This suit is by the Nacogdoches Independent School District against a resident of the District, R. W. McKinney, to recover taxes, penalty and interest on road building equipment which was admittedly never physically situated within the District. It involves a determination of the taxable status of McKinney's interest in tangible personal property located and used outside the District by three separate business entities. There is also a question of...

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