(DOWNLOAD) "Parker v. State" by Texas Court of Appeals (Civil) # Book PDF Kindle ePub Free
eBook details
- Title: Parker v. State
- Author : Texas Court of Appeals (Civil)
- Release Date : January 07, 2000
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
Appellant Richard D. Parker appeals from a judgment awarding the State of Texas, the City of Houston, and the Transit Authority of Houston (collectively ""the State""), appellees, past-due taxes owed by Century Architectural Hardware Corporation (""Century""). The State sued Parker, seeking to recover from him individually Century's delinquent taxes. Following a bench trial, the district court found in favor of the State. Parker was ordered to pay $89,711.13 to the State, $10,923.09 to the City, and $10,923.09 to the Transit Authority. We will reverse the trial court's judgment and render judgment that the appellees take nothing in their suit against Parker. Parker was the sole owner and director of Century, a closely held corporation. Parker signed Century's application for a sales tax permit as an authorized representative; he also signed Century's 1992 and 1993 franchise tax reports and several checks written on Century's account for tax payments. Century filed for Chapter 11 bankruptcy in April 1993, and ceased operations altogether in December 1993 or January 1994. The State sued Parker as an individual for taxes owed by Century for December 1992, January through March 1993, and December 1993. Evidence showed that Century made sales generating $11,863.59 in tax liability in December 1992, $6,841.62 in January 1993, $8,462.93 in February 1993, $8,910.12 in March 1993, and $483.39 in December 1993. A certificate issued by the State Comptroller was admitted without objection (""the comptroller's certificate""). The comptroller's certificate names Parker as the taxpayer and states that on August 18, 1999, Parker owed a total of $84,341.08 to the appellees; the certificate does not reference Century.
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