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SHARP v. MORTON BLDGS., INC.

No. 03-96-00458-CV.

953 S.W.2d 300 (1997)

John SHARP, Comptroller of Public Accounts for the State of Texas; and Dan Morales, Attorney General of the State of Texas, Appellants, v. MORTON BUILDINGS, INC., Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled August 14, 1997.

Attorney(s) appearing for the Case

Dan Morales, Atty. Gen., Jim B. Cloudt, [signed], Asst. Atty. Gen., Taxation Division, Austin, for Appellants.

Cindy Ohlenforst, Hughes & Luce, L.L.P., Dallas, for Appellee.

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

ABOUSSIE, Justice.

Morton Buildings, Inc. ("Morton") sued to recoup use taxes paid on building components brought to Texas to compose prefabricated buildings in Texas. Morton, with Comptroller John Sharp and Attorney General Dan Morales ("the State"), filed stipulations of fact. Both sides moved for partial summary judgment. The trial court granted Morton's motion, denied the State's motion, and, after receiving supplemental stipulations regarding the tax refund owed...

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