LINCOLN NAT. LIFE INS. CO. v. STATE

No. 13606.

632 S.W.2d 227 (1982)

LINCOLN NATIONAL LIFE INSURANCE COMPANY, Appellant, v. STATE of Texas, et al., Appellees.

Court of Appeals of Texas, Austin.

Rehearing Denied May 12, 1982.


Attorney(s) appearing for the Case

David C. Duggins, Clark, Thomas, Winters & Shapiro, Austin, for appellant.

Mark White, Atty. Gen., Catherine Fryer, Asst. Atty. Gen., Austin, for appellees.


PHILLIPS, Justice.

The question before us is whether appellant can recover 1976 gross-premiums-receipt taxes which it mistakenly overpaid. At all times relevant to this cause of action, appellant has been subject to the payment of gross-premiums-receipts taxes under Tex.Rev.Civ.Stat.Ann. art. 4769 (1981).

The trial court held these erroneously paid taxes were not recoverable. We reverse the judgment of the trial court and render judgment that appellant be...

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