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SOUTHWESTERN BELL TELEPHONE CO. v. COMBS

No. 07-07-0172-CV.

270 S.W.3d 249 (2008)

SOUTHWESTERN BELL TELEPHONE COMPANY, Appellant, v. Susan COMBS, Successor-in-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General for the State of Texas, Appellees.

Court of Appeals of Texas, Amarillo.

Rehearing Overruled December 30, 2008.

Attorney(s) appearing for the Case

Ray Langenberg, Mark W. Eidman, Scott, Douglass & McConnico, L.L.P., Austin, TX, for Appellant.

Greg Abbott, Attorney General, Christine Monzingo, Assistant Attorney General, Austin, TX, for Appellees.

Before QUINN, C.J., and CAMPBELL and PIRTLE, JJ.

OPINION

PATRICK A. PIRTLE, Justice.

Appellant, Southwestern Bell Telephone Company (Bell), appeals from entry of summary judgment in favor of Appellees, Susan Combs, successor in interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, on Bell's claim seeking a refund of franchise taxes. The parties filed competing motions for summary judgment below. The trial court...

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