SHARP v. CATERPILLAR, INC.

No. 03-95-00272-CV.

932 S.W.2d 230 (1996)

John SHARP, Comptroller of Public Accounts for the State of Texas; Dan Morales, Attorney General for the State of Texas; and Martha Whitehead, Treasurer of the State of Texas, Appellants, v. CATERPILLAR, INC., Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled November 20, 1996.


Attorney(s) appearing for the Case

Dan Morales, Attorney General, Christine Monzingo, James T. Parsons, Assistant Attorneys General, Taxation Division, Austin, for Appellants.

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

Before CARROLL, C.J., and JONES and B.A. SMITH, JJ.


JONES, Justice.

Appellee Caterpillar, Inc. ("Caterpillar") sued appellants (collectively, "the Comptroller")1 in district court for a refund of franchise taxes paid under protest. The district court granted summary judgment in favor of Caterpillar, and the Comptroller now appeals. We will reverse the district court's judgment and remand the cause.

THE CONTROVERSY

The issue at the heart of this appeal is whether Caterpillar...

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