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SERGEANT ENTERPRISES, INC. v. STRAYHORN

No. 03-03-00047-CV.

112 S.W.3d 241 (2003)

SERGEANT ENTERPRISES, INC., Appellant, v. Carole Keeton STRAYHORN, Successor-in-Interest to John Sharp, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Successor-in-Interest to John Cornyn and Dan Morales, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

July 11, 2003.

Attorney(s) appearing for the Case

Ray Langenberg, Mark W. Eidman, Scott, Douglass & McConnico, LLP, Austin, for Appellant.

Christine Monzingo, Assistant Attorney General, for Appellees.

Before Justices KIDD, PATTERSON and PURYEAR.

OPINION

JAN P. PATTERSON, Justice.

In this suit for a refund of franchise taxes, Sergeant Enterprises, Inc. ("appellant") appeals from the grant of a summary judgment in favor of Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, "Comptroller").1 In two issues, appellant asserts that the district court erred in granting the Comptroller's motion...

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