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SHARP v. HOBART CORP.

No. 03-97-00018-CV.

957 S.W.2d 650 (1997)

John SHARP, Comptroller of Public Accounts of the State of Texas; Dan Morales, Attorney General of the State of Texas; and Martha Whitehead, Treasurer of the State of Texas, Appellants, v. HOBART CORPORATION and Premark FEG Corporation, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled January 23, 1998.

Attorney(s) appearing for the Case

Dan Morales, Atty. Gen., William E. Storie, Asst. Atty. Gen., Taxation Division, Austin, for Appellants.

James F. Martens, Stahl, Martens & Bernal, L.L.P., Austin, for Appellee.

Before CARROLL, C.J., and JONES and KIDD, JJ.

CARROLL, Chief Justice.

This is a dispute over franchise taxes the Comptroller of the State of Texas assessed against both Hobart Corporation and Premark FEG Corporation, appellees. The trial court ordered a refund to Premark FEG Corporation and the Comptroller1 appeals. We will affirm the judgment of the trial court.

BACKGROUND

Before December 30, 1989, Premark FEG Corporation did business in Texas under the name "Hobart...

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