CORNYN v. UNIVERSE LIFE INS. CO.

No. 03-98-00110-CV.

988 S.W.2d 376 (1999)

John CORNYN, Attorney General of the State of Texas, and Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas, in their Official Capacities as Representatives of the State of Texas, Appellants, v. UNIVERSE LIFE INSURANCE COMPANY, Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled April 15, 1999.


Attorney(s) appearing for the Case

John Cornyn, Attorney General, William E. Storie, Assistant Attorney General, Austin, for Appellant.

Larry Parks, Long, Burner, Parks & Sealy, P.C., Austin, for Appellee.

Before Chief Justice ABOUSSIE, Justices JONES and YEAKEL.


LEE YEAKEL, Justice.

This is an appeal of a summary judgment in an insurance premium tax refund dispute.1 Appellee Universe Life Insurance Company ("Universe Life") sought a credit against its Texas gross premiums tax for examination fees it paid to other states as part of a joint examination in which the State of Texas participated. The Comptroller of Public Accounts, appellant, denied the request. Universe Life paid the tax, penalty...

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