[DOWNLOAD] "Day & Zimmerman v. Robert S. Calvert" by The Supreme Court of Texas # Book PDF Kindle ePub Free

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eBook details

• Title: Day & Zimmerman v. Robert S. Calvert
• Author : The Supreme Court of Texas
• Release Date : January 29, 1975
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

Day & Zimmerman, Inc., plaintiffs below, brought this suit to recover taxes paid under protest to the State Comptroller of Public Accounts on materials procured in the performance of its contract with the United States Government, who has intervened and is a party to this action. The trial court entered judgment for Day & Zimmerman allowing recovery of $112,668.42 in taxes, with interest, and an additional sum representing interest on another tax erroneously collected by the Comptroller which had been previously refunded. The court of civil appeals affirmed as to the recovery of interest with respect to the previously refunded tax since the parties on appeal confined the issues to that part of the judgment awarding recovery of the $112,668.42 taxes with interest. This latter portion of the trial courts judgment was reversed and judgment rendered that Day & Zimmerman take nothing by its suit for refund of taxes under the holding of the court of civil appeals that plaintiff purchased materials in the capacity of an independent contractor and not as an agent of the United States Government thereby precluding the applicability of any exception to the levy of the State sales tax. 504 S.W.2d 945. We reverse the judgment of the court of civil appeals and affirm the judgment of the trial court.

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