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CENTRAL POWER AND LIGHT CO. v. SHARP

No. 03-95-00093-CV.

919 S.W.2d 485 (1996)

CENTRAL POWER AND LIGHT COMPANY, Appellant, v. John SHARP, Comptroller of Public Accounts of the State of Texas, and Dan Morales, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, at Austin.

Rehearing Overruled May 1, 1996.

Attorney(s) appearing for the Case

David C. Duggins, Clark, Thomas & Winters, Austin, for Appellant.

Dan Morales Attorney General, Christine Monzingo, Assistant Attorney General, Taxation Division, Austin, for Appellees.

Before CARROLL, C.J., and JONES and B.A. SMITH, JJ.

BEA ANN SMITH, Justice.

The opinion issued by this Court on December 6, 1995 is withdrawn and the following opinion is substituted in its place.

Appellant Central Power and Light ("CP & L") appeals from a summary judgment rendered in favor of appellees ("the Comptroller"). The dispute centers around the Comptroller's interpretation of a provision within the Franchise Tax Act governing the computation of a company's surplus. See Tex.Tax Code Ann...

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