1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 663 S.W.2d
  5. 663 S.W.2d 639 (1983)
 

BERNARD HANYARD ENTERPRISES, v. McBEATH

No. 13730.

663 S.W.2d 639 (1983)

BERNARD HANYARD ENTERPRISES, INC., d/b/a Pizzazz, et al., Appellants, v. W.S. McBEATH, Administrator, Texas Alcoholic Beverage Commission, et al., Appellees.

Court of Appeals of Texas, Austin.

Rehearing Denied January 18, 1984.

Attorney(s) appearing for the Case

Thadieth Son, Austin, for appellants.

Mark White, Atty. Gen., William C. Dufour, Asst. Atty. Gen., for appellees.

Before SHANNON, POWERS and BRADY, JJ.

POWERS, Justice.

Bernard Hanyard appeals a judgment of the trial court that dismisses, for want of jurisdiction, his suit to recover taxes paid the State of Texas under written protest. We will reverse the order of the trial court and remand the cause to that court for trial.

The primary issue on appeal is the proper construction to be given the word "taxpayer," as that word is used in Tex.Tax.Gen. Ann., art. 1.05(2). The statute, now repealed but applicable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases