COMBS v. NEWPARK RESOURCES, INC.

No. 03-12-00515-CV.

422 S.W.3d 46 (2013)

Susan COMBS, Comptroller of Public Accounts of the State of Texas; and Greg Abbott, Attorney General of the State of Texas, Appellants v. NEWPARK RESOURCES, INC., Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled February 4, 2014.


Attorney(s) appearing for the Case

Charles K. Eldred , Assistant Attorney General, Financial Litigation, Tax, and Charitable Trusts Division, Austin, TX, for Appellants.

James F. Martens , Danielle V. Ahlrich , Lacy L. Leonard , Martens, Todd & Leonard, Amanda G. Taylor , Hohmann, Taube & Summers, L.L.P., Austin, TX, for Appellee.

Before Chief Justice JONES, Justices PEMBERTON and FIELD.


OPINION

SCOTT K. FIELD, Justice.

In this suit to recover franchise taxes paid under protest, appellants Susan Combs, Comptroller of Public Accounts for the State of Texas, and Greg Abbott, Attorney General of the State of Texas (collectively, the Comptroller), appeal from the trial court's final judgment in favor of appellee Newpark Resources, Inc. On appeal, the Comptroller asserts that the trial...

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