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BULLOCK v. LONE STAR GAS CO.

No. B-7311.

567 S.W.2d 493 (1978)

Bob BULLOCK, Comptroller of Public Accounts, et al., Petitioners, v. LONE STAR GAS COMPANY, Respondent.

Supreme Court of Texas.

Rehearing Denied July 12, 1978.

Attorney(s) appearing for the Case

John L. Hill, Atty. Gen., Martha E. Smiley and Myra A. McDaniel, Asst. Attys. Gen., Austin, for petitioners.

Clark, Thomas, Winters & Shapiro, Michael L. Cook and Monty G. Humble, Austin, for respondent.

STEAKLEY, Justice.

Lone Star Gas Company instituted this suit to obtain a refund of state and local sales and use taxes paid on pipe imported from Europe and laid in a Lone Star Gas pipeline used by Lone Star in the intrastate sale and distribution of gas in Texas. The trial court, after a non-jury trial, rendered judgment for Lone Star and ordered a refund of the taxes with interest. On appeal by the State, the Court of Civil Appeals affirmed the judgment.

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