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CITY OF FARMERS BRANCH v. MATSUSHITA ELEC. CORP.

No. 838.

527 S.W.2d 768 (1975)

CITY OF FARMERS BRANCH, Texas, et al., Appellants, v. MATSUSHITA ELECTRIC CORPORATION OF AMERICA, Appellee.

Court of Civil Appeals of Texas, Tyler.

Rehearing Denied August 28, 1975.

Attorney(s) appearing for the Case

Durant, Mankoff, Davis & Wolens, Ronald M. Mankoff, C. Robert Rainwater, Dallas, for appellants.

Thompson, Knight, Simmons & Bullion, Jerry Buchmeyer, Dallas, for appellee.

McKAY, Justice.

Plaintiff-appellee, Matsushita Electric Corporation of American (MECA) brought suit against appellants, City of Farmers Branch, Texas, and T. E. Waldrip, the Tax Assessor-Collector of Farmers Branch, seeking a declaratory judgment that certain inventory on hand at MECA's Farmers Branch warehouse on January 1, 1972, is exempt from taxation by virtue of the provisions of Article 1, Section 10, Clause 2 (the Import-Export Clause) of the United States...

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