# W. Robert Brown v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas

> Texas Court of Appeals, 3rd District (Austin) · December 3, 2015

URL: https://www.frixlaw.com/law-library/cases/4062456

## Case

- **Court:** Texas Court of Appeals, 3rd District (Austin)
- **Decided:** December 3, 2015
- **Precedential status:** Published
- **Opinion:** Opinion
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

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- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4062456

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4062456. Public record. Not legal advice.