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BULLOCK v. ENSERCH EXPLORATION, INC.

No. 13217.

614 S.W.2d 215 (1981)

Bob BULLOCK, Comptroller of Public Accounts, et al., Appellants, v. ENSERCH EXPLORATION, INC., et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied April 22, 1981.

Attorney(s) appearing for the Case

Mark White, Atty. Gen., Gilbert F. Bernal, Jr., Austin, for appellants.

Mary Joe Carroll, Clark, Thomas, Winters & Shapiro, Austin, for appellees.

PHILLIPS, Chief Justice.

This is a franchise tax case involving the construction of Tex.Tax.—Gen.Ann. art. 12.02(1)(b)(i) enacted in 1969.

This case presents a consolidation of two actions brought by three corporations, Enserch Exploration, Inc., Continental Oil Company, and South Texas Natural Gas Gathering Company, appellees, for the refund of franchise taxes paid under protest to appellant, Bob Bullock, Comptroller of Public Accounts of Texas.

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