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RYLANDER v. FISHER CONTROLS INTERN., INC.

No. 03-00-00183-CV.

45 S.W.3d 291 (2001)

Carole Keeton RYLANDER, Successor-in-Interest to John Sharp, Comptroller of Public Accounts of the State of Texas; and John Cornyn, Successor-in-Interest to Dan Morales, Attorney General of the State of Texas, Appellants, v. FISHER CONTROLS INTERNATIONAL, INCORPORATED, Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled June 7, 2001.

Attorney(s) appearing for the Case

Christine Monzingo, Assistant Attorney General, Taxation Division, Austin, for Appellants.

Gilbert J. Bernal, Jr., Stahl, Martens & Bernal, L.L.P., Austin, for Appellee.

Before Justices PATTERSON, POWERS and JONES; Justice JONES Not Participating.

JOHN E. POWERS, Justice (Retired).

Carole Keeton Rylander, Comptroller of Public Accounts, and John Cornyn, Attorney General (collectively the "Comptroller") appeal from a judgment awarded Fisher Controls International, Inc. ("Fisher") in its suit to recover franchise taxes paid under protest for the years 1992 and 1993.1 We will affirm the judgment.

THE CONTROVERSY

Fisher, a corporation organized and existing under the...

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