DORCHESTER MASTER LTD. PARTNERSHIP v. BULLOCK

No. 3-89-168-CV.

794 S.W.2d 554 (1990)

DORCHESTER MASTER LIMITED PARTNERSHIP, Appellant, v. Bob BULLOCK, Comptroller of Public Accounts of the State of Texas, et al., Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled August 29, 1990.


Attorney(s) appearing for the Case

David C. Duggins, David H. Gilliland, Clark, Thomas, Winters & Newton, Austin, for appellant.

Jim Mattox, Atty. Gen., William E. Storie, Asst. Atty. Gen., Austin, for appellees.

Before SHANNON, C.J., and CARROLL and ABOUSSIE, JJ.


SHANNON, Chief Justice.

Appellant Dorchester Master Limited Partnership seeks to set aside the summary judgment of the district court of Travis County. On cross motions the district court rendered summary judgment that appellant take nothing in its suit to recover gas production taxes paid under protest. This Court will reverse the summary judgment.

A gas production tax is imposed upon the producer of gas at the rate of 7.5 percent of the market value of gas...

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