CITIZENS NATIONAL BANK OF PARIS v. CALVERT

No. 12106.

515 S.W.2d 142 (1974)

The CITIZENS NATIONAL BANK OF PARIS, Illinois, et al., Appellants, v. Robert S. CALVERT, Comptroller of Public Accounts, et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied November 6, 1974.


Attorney(s) appearing for the Case

Morgan Hunter, McGinnis, Lochridge & Kilgore, Austin, for appellants.

John L. Hill, Atty. Gen. of Texas, Fisher A. Tyler, Marietta McGregor Payne, Asst. Attys. Gen., Austin, for appellees.


O'QUINN, Justice.

Appellants acted in behalf of the estate of Ethel Burnsides, deceased, in bringing this lawsuit against the proper officers of the State of Texas to recover inheritance taxes and interest in the sum of $20,748.35, paid under protest in May of 1972.1

The cause was submitted to the trial court, sitting without a jury, upon an agreed statement of facts, supplemented by...

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