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TITAN TRANSP., LP v. COMBS

No. 03-13-00034-CV.

433 S.W.3d 625 (2014)

TITAN TRANSPORTATION, LP, Appellant v. Susan COMBS, 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.

March 14, 2014.

Attorney(s) appearing for the Case

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

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

Before Chief Justice JONES, Justices PEMBERTON and FIELD.

OPINION

J. WOODFIN JONES, Chief Justice.

Titan Transportation, LP, appellant, sued Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas (collectively, the State), seeking a refund of franchise taxes that Titan paid under protest along with a refund or credit for an alleged overpayment of taxes. See Tex. Gov't Code §§...

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