Larry Walther

Summary

Justice Womack concurred in the majority's conclusion that sovereign immunity operates as an affirmative defense that must be raised below, but dissented from the merits ruling concerning the applicable withdrawal-from-stock regulation and taxable value. He reasoned that the taxable event occurred when Burger King withdrew untaxed ingredients from stock for manager meals, requiring taxation at the original wholesale purchase price rather than a later retail or processed value. Justice Baker and Justice Hart dissented regarding sovereign immunity and the tax analysis, while Justice Wynne concurred in the result but would have held that sovereign immunity did not apply to taxes paid under protest.