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AYENI v. STATE

No. 03-11-00604-CV.

440 S.W.3d 707 (2013)

Alhaji Isa Adegori AYENI, Appellant v. The STATE of Texas; The City of Houston, Texas; and The Transit Authority of Houston, Texas, Appellees.

Court of Appeals of Texas, Austin.

February 20, 2013.

Attorney(s) appearing for the Case

Tina Lin , Jorge Romero , Matthew G. Wylie , Matthew G. Wylie, P.C., Houston, TX, for Appellant.

John C. Adams , Assistant Attorney General, Cristina M. Nahidi , Bankruptcy & Collections Division, Austin, TX, for Appellees.

Before Justices PURYEAR, PEMBERTON and HENSON.

MEMORANDUM OPINION

BOB PEMBERTON, Justice.

This is an appeal from a final summary judgment in a sales tax deficiency case. We will affirm the judgment.

BACKGROUND

Appellant Ayeni operated a convenience store out of his residence in Houston, Texas. The Comptroller conducted a sales-tax audit of Ayeni's business for the period covering January 1, 2004, through December 31, 2006. Ayeni acknowledges that he "did not keep a good record...

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