[Download] "James W. Davis v. State Texas" by Third District, Austin Court of Appeals of Texas * eBook PDF Kindle ePub Free
eBook details
- Title: James W. Davis v. State Texas
- Author : Third District, Austin Court of Appeals of Texas
- Release Date : January 20, 1993
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is a franchise tax case. Ad Agency, Inc. (the corporation) was a Texas corporation. Appellant James W. Davis was the corporations sole shareholder, president, and director. On September 6, 1990, the State of Texas filed suit against the corporation and Davis seeking to recover franchise taxes, penalties, and interest incurred in the corporations name. The State sought to hold Davis individually liable for the franchise debt alleging, alternatively: (1) that the corporation was Davis alter ego; (2) that Davis operated the corporation as a sham to perpetrate a fraud on its creditors; and (3) that Davis, as an officer and director of the corporation, was liable for the tax debt pursuant to Tex. Tax Code Ann. § 171.255 (West 1992). Davis filed a general denial and pleaded limitations as an affirmative defense. The corporation did not answer. After limited discovery, both the State and Davis filed motions for summary judgment. The trial court issued an order denying Davis motion for summary judgment. The trial court rendered a separate final judgment granting the States motion for summary judgment and awarding the state the amount of $4,599.78 from the corporation and Davis, jointly and severally. In three points of error, Davis complains that the trial court erred both in granting the States motion for summary judgment and in denying his motion for summary judgment. We will reverse the trial courts final judgment as to Davis.