INOVA DIAGNOSTICS, INC. v. STRAYHORN

No. 03-04-00503-CV.

166 S.W.3d 394 (2005)

INOVA DIAGNOSTICS, INC., Appellant, v. Carole Keeton STRAYHORN, Comptroller of Public Accounts of the State of Texas and Greg Abbott, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

May 26, 2005.


Attorney(s) appearing for the Case

Gilbert J. Bernal Jr., David J. Sewell, Stahl, Bernal & Davies, LLP, Austin, for Appellant.

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

Before Chief Justice LAW, Justices B.A. SMITH and PEMBERTON.


OPINION

BEA ANN SMITH, Justice.

When INOVA, a California corporation, hired a salesperson in this state, the Texas Comptroller informed the company that it was required to pay the state franchise tax. INOVA paid the taxes under protest and filed suit in the district court for a refund. The trial court ruled in favor of the Comptroller.

INOVA argues that Public Law 86-272 (15 U.S.C. §§ 381-84 (West 1997)) exempts INOVA from paying...

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