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HEGAR v. J.D. FIELDS & COMPANY, INC.

No. 03-19-00351-CV.

604 S.W.3d 120 (2020)

Glenn HEGAR, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of Texas, Appellants v. J.D. FIELDS & COMPANY, INC., Appellee.

Court of Appeals of Texas, Austin.

Filed: March 19, 2020.

Attorney(s) appearing for the Case

Matthew Kennedy , for Appellants.

David H. Gilliland , Austin, Leonard W. Woods , Austin, Kevin C. Oldham , for Appellee.

Before Chief Justice Rose and Justices Triana and Smith.

OPINION

This appeal arises from a tax protest suit filed by J.D. Fields & Company. See Tex. Tax Code § 112.052 (establishing cause of action). The Comptroller of Public Accounts appeals from the denial of its motion for summary judgment, arguing sovereign immunity bars J.D....

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