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Mekhail v. Duncan-Jackson Mortuary Inc.

The appellant, Morad Mekhail, appeals the trial court's grant of summary judgment in favor of the appellee, Duncan-Jackson Mortuary Inc., setting aside a tax sale of Duncan-Jackson Mortuary's property. The principle of substantial compliance does not apply to subsection (e) of Texas Tax Code §33.53. The trial court's judgment is reversed and remanded. Houston's 1st Court of Appeals, No. 01-11-00485-CV, 03-01-2012.

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OPINION

Appellant, Morad Mekhail d/b/a Abtrust, appeals the trial court’s grant of summary judgment in favor of appellee, Duncan-Jackson Mortuary, Inc. f/k/a Jackson Mortuary, Inc., setting aside a tax sale of Duncan-Jackson Mortuary’s property. In five issues, Mekhail argues (1) payment of an amount less than the amount of the earlier judgment did not render the tax sale null and void, especially when the payment was not received until after the tax sale; (2) the legal principal of "substantial compliance" does not apply to the relevant statute; (3) Duncan-Jackson Mortuary’s payment by e-check was not a sufficient mode of payment; (4) the trial court erred in granting Duncan-Jackson Mortuary’s motion for summary judgment; and (5) the trial court erred in denying his motion for summary judgment.

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