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DUB SHAW FORD, INC. v. COMPTROLLER OF PUB. ACCOUNTS

No. 11910.

479 S.W.2d 403 (1972)

DUB SHAW FORD, INC. and Hemphill McCombs Leasing Company, Appellants, v. COMPTROLLER OF PUBLIC ACCOUNTS, State of Texas, et al., Appellees.

Court of Civil Appeals of Texas, Austin.

April 12, 1972.

Attorney(s) appearing for the Case

Rogers, Ehrle & Hughes, Will Ehrle, Robert H. Hughes, Austin, for appellants.

Crawford C. Martin, Atty. Gen., Nola White, 1st Asst. Atty. Gen., Alfred Walker, Executive Asst. Atty. Gen., John R. Grace, Gordon C. Cass and J. H. Broadhurst, Asst. Attys. Gen., Austin, for appellees.

PHILLIPS, Chief Justice.

Appellants, plaintiffs below, filed suit in the District Court of Travis County seeking a declaratory judgment to determine their liability for certain taxes provided for by Chapter 6 of Title 122A, Tex.Tax.Gen., Vernon's Annotated Civil Statutes.

The Appellees filed in effect a plea to the jurisdiction, denominated a plea in abatement, challenging the jurisdiction of the court inasmuch as Appellants had not complied with the provisions...

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