In Re Allcat Claims Service, L.P.

Allcat Claims Service L.P. and one of its limited partners seek an order directing the Comptroller to refund franchise taxes Allcat paid that were attributable to partnership income allocated, but not distributed, to its natural-person partners. The tax is not a tax imposed on the net incomes of the individual partners, thus it does not facially violate Texas Constitution Article VIII, §24. The court lacks jurisdiction to consider the equal and uniform challenge. Mandamus relief is denied, and the as-applied challenge is dismissed. Texas Supreme Court, No. 11-0589, 11-28-2011.

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ON PETITION FOR WRIT OF MANDAMUS

Argued October 24, 2011

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