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UNIVERSAL FROZEN FOODS CO. v. RYLANDER

No. 03-01-00646-CV.

78 S.W.3d 588 (2002)

UNIVERSAL FROZEN FOODS COMPANY, its Successors-in-Interest, ConAgra, Inc. and Lamb Weston, Inc.; and Universal Foods Corporation, Appellants. v. 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, Appellees.

Court of Appeals of Texas, Austin.

May 16, 2002.

Attorney(s) appearing for the Case

Ira A. Lipstet, Therese Surprenant, Jenkens & Gilchrist, P.C., Austin, for Appellants.

Christine Monzingo, Asst. Atty. Gen., Austin, for Appellees.

Before Justices KIDD, YEAKEL and PATTERSON.

MACK KIDD, Justice.

This appeal involves a challenge to the additional tax component of the Texas franchise tax. See Tex. Tax Code Ann. § 171.0011 (West 2002). Universal Frozen Foods Company ("Universal"), its successors-in-interest, ConAgra, Inc. and Lamb Weston, Inc., and Universal Foods Corporation, challenged the validity of the additional tax and asserted, in the alternative, that the amount on which Universal...

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