The opinion
TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN
JUDGMENT RENDERED DECEMBER 3, 2015
NO. 03-14-00492-CV
W. Robert Brown, Appellant
v.
Glenn Hegar, Comptroller of Public Accounts of the State of Texas; and
Ken Paxton, Attorney General of the State of Texas, Appellees
APPEAL FROM THE 250TH DISTRICT COURT OF TRAVIS COUNTY
BEFORE JUSTICES PURYEAR, PEMBERTON, AND BOURLAND
REVERSED AND REMANDED -- OPINION BY JUSTICE PURYEAR
This is an appeal from the judgment signed by the trial court on July 7, 2014. Having reviewed
the record and the parties’ arguments, the Court holds that there was reversible error in the
portions of the trial court’s judgment regarding whether the statute of limitations bars the tax
assessment at issue and whether the occasional-sales exemption applies. Therefore, the Court
reverses the trial court’s summary judgment in favor of appellees and remands the case to the
trial court for proceedings consistent with this opinion. Appellees shall pay all costs relating to
this appeal, both in this Court and the court below.