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affidavits submitted at the trial court were insufficient to establish a case, that the trial court should have granted its motion for continuance, that certain taxes were barred by the statute of limitations, that other taxes were barred by the doctrine of res judicata, that the description of the personal property on the tax roll was insufficient, that insufficient notice of the taxation was made, that the CED did not properly intervene in the case, and several other more spurious matters. The court of appeal upheld the judgment of the trial court on all points for MVBA clients county and school district. The judgment for the city was reversed due to an insufficient tax affidavit. The state Supreme Court denied writ of error. 92-8244, Smith v. Travis County Education District, 968 F.2d 453, (Sth Cir. 1992): MVBA participated with several other firms in the trial and appeal of the federal challenge to the collection of CED taxes. The federal district court ruled against the CEDs but stayed the effectiveness of its ruling. Both sides appealed to the Fifth Circuit where that court reversed in favor of the CEDs. No. 08-90-00164-CV, General Electric Credit Corporation v. Midland Central Ap- praisal District and Appraisal Review Board of Midland Central Appraisal District, and Freestone County Appraisal District and the Freestone County Appraisal Review Board, 808 S.W.2d 169 (Tex.App.-El Paso 1991) Judgment modified in 826 S.W.2d 124 (Tex.1991) GECC owned an aircraft which spent considerable time in both Midland and Freestone Counties. Both appraisal districts placed the aircraft on their respective tax rolls. GECC did not file a protest with the ARB of either county, but simply sued both in district court. The court of appeals held that GECC was required to follow its administrative remedies pursuant to Chapter 41 of the Texas Property Tax Code in both counties. The Court of Appeals also sanctioned GECC approximately $60,000 for a frivolous appeal. The Supreme Court reversed these sanctions, but upheld the appellate court's decision regarding following administrative remedies. No. 07-88-0284-CV, S. M. Ferguson, Jr. and S. M. Ferguson, Jr., Inc. v. Chillicothe Independent School District, 798 S.W.2d 395 (Tex.App.-Amarillo 1990, writ den'd) Ferguson sued the Hardeman County Appraisal District and others concerning the appraisal of his property located within Chillicothe Independent School District. However, Ferguson failed to make timely payment of the ad valorem taxes pursuant to Tex. Prop. Tax Code §42.08. Later, he attempted to make a payment of the taxes and claimed that he had substantially complied with §42.08. The court of appeals held that compliance with §42.08 is determined as of the date of delinquency, and that any delinquency in payment would subj ect the property owner to having his appraisal district suit dismissed pursuant to §42.08. McCreary, Veselka, Bragg & Allen 39