Calvert v. Tennessee Gas Transmission Company

341 S.W.2d 677, 1960 Tex. App. LEXIS 1851

Opinions

HUGHES, Justice.

This is a companion suit to Calvert et al. v. Transcontinental Gas Pipeline Corp. et al., 341 S.W.2d 679, this day decided. We refer to our opinion there and adopt it as a part of our opinion here.

This suit is by Tennessee Gas Transmission Company, appellee, and is against the same officials named in Transcontinental and is of the same nature as that case.

After a lengthy nonjury trial the Trial Court entered judgment granting appellee recovery of the protested taxes paid by it under Ch. 22, Title 122A, Arts. 22.01 to 22.-09, V.A.T.S. Tax.-Gen., and decreeing that such Act

“ * * * by its terms and operating incidence and as interpreted by Defendants or as in any manner interpreted, and as enforced and sought to be enforced by Defendants against Plaintiff, and in its application to and impact upon Plaintiff is invalid, as the gas purchased and received in Texas by Plaintiff for interstate transmission in that such tax is imposed and rests at last upon an interstate activity and constitutes an undue burden on interstate commerce and same is contrary to and violative of Clause 3 of Section 8 of Article I (The Commerce Clause) of the Constitution of the United States.”

Numerous and specific unchallenged findings of fact were made and filed by the Trial Court. In the view we take of the case, as reflected by our opinion in Transcontinental, it is unnecessary that we state the substance of these fact findings. Under our decision in that case, the taxing Act is void as to all severance beneficiaries. This conclusion compels affirmance of the judgment below. It is so ordered.

Affirmed.