Opinion ID: 1731268
Heading Depth: 1
Heading Rank: 1

Heading: the two partnerships

Text: The Court of Civil Appeals has summarized the evidence and the findings of fact which are supported by the evidence. Except as hereinafter pointed out, we agree with these summaries. We further agree with that court's reasoning as to the partnership status of R. W. McKinney and T. L. James & Company, Inc. and McKinney-Deaton, and the effect of their principal operating headquarters being situated in Waco and Sanger, respectively. For the reasons pointed out, each of these partnerships constituted a separate legal entity; each was engaged in separate business enterprises conducted from their principal offices and domiciles in Waco and Sanger; neither maintained its place of business in Nacogdoches or kept any of its equipment there. For these reasons, and upon the authorities cited in its opinion, the Court of Civil Appeals has properly held as a matter of law that the Nacogdoches School District is not the taxable situs of tangible personal property belonging to the two partnerships and situated completely outside of the boundaries of said District.