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UNIVERSAL UNDERWRITERS INS. CO. v. STATE

No. 03-94-00681-CV.

903 S.W.2d 124 (1995)

UNIVERSAL UNDERWRITERS INSURANCE COMPANY, Appellant, v. STATE of Texas, et al., Appellees.

Court of Appeals of Texas, Austin.

July 12, 1995.

Attorney(s) appearing for the Case

R. James George, Jr., George, Donaldson & Ford, L.L.P., Austin, for appellant.

Dan Morales, Atty. Gen., William E. Storie, Asst. Atty. Gen., Taxation Div., Austin, for appellees.

Before POWERS, JONES and KIDD, JJ.

JONES, Justice.

In this tax protest suit, appellant Universal Underwriters Insurance Company ("Universal") appeals from a summary judgment in favor of the State of Texas and other statutory defendants.1 In a single point of error, Universal contends that the trial court erred because, as a matter of law, a note and unrecorded Kansas real estate mortgage differs in character from an identical note and unrecorded mortgage on Texas real estate...

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