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STATE v. WILLIAMS & METTLE CO.

No. 3-93-697-CV.

888 S.W.2d 162 (1994)

STATE of Texas, Appellant, v. WILLIAMS & METTLE CO., a Texas Corporation, Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled December 21, 1994.

Attorney(s) appearing for the Case

Dan Morales, Atty. Gen., David Randell, Asst. Atty. Gen., Austin, for appellant.

Steven E. Halpin, Houston, for appellee.

Before POWERS, JONES and B.A. SMITH, JJ.

BEA ANN SMITH, Justice.

The State of Texas sued Williams & Mettle Co. (the "Company") to recover unemployment taxes for 1987, 1988, 1989 and for three quarters of 1991. The trial court rendered a take-nothing judgment against the State, dismissing for lack of jurisdiction the suit seeking contributions for 1987 through 1989 and finding that the Company had credits for 1991 which equaled or exceeded the contributions claimed by the State. We will reverse the trial...

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