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HARKEN OIL & GAS, INC. v. SHARP

No. 3-93-430-CV.

873 S.W.2d 750 (1994)

HARKEN OIL & GAS, INC., Appellant, v. John SHARP, Comptroller of Public Accounts of the State of Texas; and Dan Morales, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

March 16, 1994.

Attorney(s) appearing for the Case

Troy L. Voelker, McNery & Voelker, Round Rock, for appellant.

Dan Morales, Atty. Gen., Gregory E. Perry, Asst. Atty. Gen., Austin, for appellees.

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

BEA ANN SMITH, Justice.

Harken Oil & Gas, Inc. ("Harken") sued John Sharp, Comptroller of Public Accounts, and Dan Morales, Attorney General of the State of Texas ("Comptroller") for a refund of franchise taxes paid under protest for the years 1987 and 1988. See Tex.Tax Code Ann. § 112.151 (West 1992). On cross-motions for summary judgment, the trial court granted summary judgment in the Comptroller's favor. We will affirm the judgment of the trial...

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