SHARP v. HOUSE OF LLOYD, INC.

No. D-0450.

815 S.W.2d 245 (1991)

John SHARP, Comptroller of Public Accounts of the State of Texas, Petitioner, v. HOUSE OF LLOYD, INC., Respondent.

Supreme Court of Texas.

Rehearing Overruled October 16, 1991.


Attorney(s) appearing for the Case

Harriet D. Burke, Dan Morales, Austin, for petitioner.

Randall Buck Wood, Austin, for respondent.


OPINION

MAUZY, Justice.

The question presented in this case is whether the State Comptroller is barred from collecting the Texas Franchise Tax from House of Lloyd, Inc. because of an alleged long-standing construction of the franchise tax statute as not applying to corporations engaged in solicitation sales activities through independent contractors.

House of Lloyd, Inc., a Missouri corporation, sued the State Comptroller to recover certain franchise...

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