Texas Court of Appeals, 3rd District (Austin) March 25, 2004, 03-03-00169-CV (Strayhorn v. Lexington Insurance Co.)

OPINION

BEA ANN SMITH, Justice.

This case concerns a dispute between the Comptroller of Texas

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and three surplus lines insurance companies — Lexington Insurance Company, Landmark Insurance Company, and American International Specialty Lines Insurance Company (collectively, the Insurers

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) — over the Comptroller’s assessment of premium taxes on certain of their issued policies.