SULEMAN v. McBEATH

No. 8819.

614 S.W.2d 637 (1981)

Joseph D. SULEMAN, Individually and d/b/a Eli's Club, Appellant, v. W. S. McBEATH, Administrator, Texas Alcoholic Beverage Commission, Warren G. Harding, Treasurer of State of Texas, and John L. Hill, Attorney General of State of Texas, Appellees.

Court of Civil Appeals of Texas, Texarkana.

Rehearing Denied May 5, 1981.


Attorney(s) appearing for the Case

Earl L. Yeakel III, Kammerman, Yeakel & Overstreet, Austin, for appellant.

Mark White, Atty. Gen. of Texas, Gilbert J. Bernal, Jr., Asst. Atty. Gen., Austin, for appellees.


BLEIL, Judge.

This appeal is from a dismissal of Appellant Joseph Suleman's suit for the recovery of gross receipts tax monies paid under protest.

The threshold issue is whether the requirement that a taxpayer make payments of taxes with a written protest, which fully sets out in detail each and every reason why the taxes are unlawful, is jurisdictional. We hold that although it is jurisdictional, the jurisdictional requirements were met and the judgment of...

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