DAVIS v. CITY OF AUSTIN

No. C-466.

632 S.W.2d 331 (1982)

Tom H. DAVIS, Petitioner, v. CITY OF AUSTIN, Respondent.

Supreme Court of Texas.

Dissenting Opinion on Denial of Rehearing May 26, 1982.


Attorney(s) appearing for the Case

James A. Brady, Austin, for petitioner.

Jerry L. Harris, City Atty., Ernest A. Simon, Asst. City Atty., Austin, for respondent.


POPE, Justice.

The City of Austin1 sued Tom Davis to recover delinquent taxes for 1975 on an aircraft owned by Davis. Davis answered that his aircraft did not have a tax situs within the city. After trial to the court, the judge rendered a take-nothing judgment against the city. In his findings of facts, the trial judge stated that the aircraft departed permanently from Austin in December 1974 and acquired, as of January 1, 1975, a permanent...

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