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BLAIR v. STATE

No. C-1074.

640 S.W.2d 867 (1982)

J.W. BLAIR, Administrator of the Estate of Bobby Joe Hopson, Deceased, Petitioner, v. The STATE of Texas, Respondent.

Supreme Court of Texas.

Rehearing Denied November 24, 1982.

Attorney(s) appearing for the Case

George W. Irwin, Dallas, for petitioner.

Mark White, Atty. Gen., Ben M. Harrison, Asst. Atty. Gen., Austin, for respondent.

POPE, Justice.

Two questions are presented by this appeal, whether a judgment by the 200th District Court of Travis County that the Hopson estate owed the State of Texas for unpaid taxes was wholly void and subject to collateral attack in the county court and whether the State lost its lien claim by failing to certify the judgment to the Collin County Court in thirty days. The court of appeals reversed the judgment of the county court which denied the State's claim...

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