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SHARP v. CLEARVIEW CABLE TV, INC.

No. 03-97-00265-CV.

960 S.W.2d 424 (1998)

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

Court of Appeals of Texas, Austin.

Rehearing Overruled February 26, 1998.

Attorney(s) appearing for the Case

Dan Morales, Atty. Gen., Nancy L. Prosser, Asst. Atty. Gen., Tax. Div., Austin, for appellants.

Ray Langenberg, Scott, Douglass, Luton & McConnico, L.L.P., Austin, for appellee.

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

KIDD, Justice.

Appellee Clearview Cable TV, Inc. ("Clearview")1 filed suit against appellants2 (collectively the "Comptroller") in district court seeking a refund of sales tax paid under protest. See Tex. Tax Code Ann. §§ 112.001 et seq. & 151.001 et seq. The disputed tax concerns the purchase of equipment Clearview used to provide cable service to its subscribers. The district...

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