GENERAL DYNAMICS CORP. v. SHARP

No. 03-95-00341-CV.

919 S.W.2d 861 (1996)

GENERAL DYNAMICS CORPORATION, Appellant, v. John SHARP, Comptroller of Public Accounts of the State of Texas; Martha Whitehead, Successor in Office to Kay Bailey Hutchison, Treasurer of the State of Texas; and Dan Morales, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled May 8, 1996.


Attorney(s) appearing for the Case

Ira A. Lipstet, Jenkens & Gilchrist, P.C., Austin, for appellant.

Dan Morales, Attorney General, Christine Monzingo, James Thomas Parsons, Assistant Attorney Generals, Austin, for appellees.

Before POWERS, ABOUSSIE and KIDD, JJ.


KIDD, Justice.

General Dynamics Corporation appeals from a summary judgment granted to appellees1 (collectively the "Comptroller") in a tax-protest suit. See Tex.Tax Code Ann. §§ 112.051-112.060 (West 1992 & Supp.1996). Primarily at issue is whether the earned surplus portion of the amended Texas franchise tax is unconstitutionally retroactive. General Dynamics also contends that Texas' single-factor method of apportioning...

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