In Re Allcat Claims Service, L.p. and John Weakly, Relators

Summary

The Texas Supreme Court held that the franchise tax does not constitute a tax on the net incomes of Allcat's natural‑person partners, so the facial challenge under Article VIII, §24 fails, and the Court lacks jurisdiction to consider the as‑applied equal‑and‑uniform taxation claim and the attorney‑fees request. Justice Willett, dissenting, argued the Court overreached its original mandamus jurisdiction and raised separation‑of‑powers concerns.