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COUNTY OF DALLAS v. YELLOW CAB OF DALLAS, INC.

No. 5198.

573 S.W.2d 44 (1978)

COUNTY OF DALLAS et al., Appellants, v. YELLOW CAB OF DALLAS, INC., et al., Appellees.

Court of Civil Appeals of Texas, Eastland.

Rehearing Denied November 16, 1978.

Attorney(s) appearing for the Case

Giles E. Miller, Asst. Dist. Atty., John E. Kirby and Wm. J. Mayhew, Asst. City Attys., Dallas, for appellants.

Wm. D. White, Jr., White, McElroy, White, Sides & Rector, Dallas, Wm. H. Brigham, Asst. Dist. Atty., Fort Worth, Wayne A. Rohne, Rohne & Hoodepyle, P. S. C., Arlington, Michael H. Bailey and Arthur Petersen, Asst. City Attys., Fort Worth, for appellees.

DICKENSON, Justice.

The issue is which tax authorities should collect the ad valorem taxes on a fleet of 100 taxicabs which serve the Dallas-Fort Worth Airport. City of Dallas, Dallas County and Dallas Independent School District (Dallas County tax authorities) claim the right to tax these taxicabs because the taxicabs' owner, Yellow Cab of Dallas, Inc. (Yellow Cab) and the taxicabs' operator-lessee, Surtran Taxicabs, Inc...

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