Texas Court of Appeals, 3rd District (Austin) July 11, 2003, 03-03-00047-CV (Sergeant Enterprises, Inc. v. Strayhorn)

OPINION

JAN P. PATTERSON, Justice.

In this suit for a refund of franchise taxes, Sergeant Enterprises, Inc. (“appellant”) appeals from the grant of a summary judgment in favor of Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, “Comptroller”).