GAMMAGE, Justice.
Sunoco Terminals, Inc. ("Sunoco") appeals from a take-nothing judgment in a protest suit seeking refund of corporate franchise taxes. We will affirm the judgment.
Issues
This appeal involves two issues. First, due to the timing of the calculations necessary to compute corporate franchise taxes in Texas, certain capital equipment transferred to Sunoco from its sister company Sun Oil Company of Pennsylvania ("Sun Penna") was...
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