The State of Texas v. J. A. Whittenburg

Summary

The Texas Supreme Court affirmed the trial court's judgment assessing ad valorem taxes on the respondents' oil payment interests for 1942‑1949, holding that the Board of Equalization's valuations were not shown to be arbitrary, illegal, or discriminatory and that the respondents failed to prove injury. The Court also upheld the joint and several liability of the heirs and estate beneficiaries for the taxes. A dissent argued that the Board's valuation method was fundamentally unfair and that relief should have been granted for the years 1942‑1946.