This section contains the nature of the case and procedural background.

Marshall (P) was the owner of certain lots that were delinquent for taxes. The State of Texas gave notice to the wrong person, and the first property was sold at tax sale, and the tax lien was satisfied. P applied for permission to withdraw the remaining proceeds of the sale, and that permission was granted. The second lot was sold to Lockhead, and P then sued to recover that lot. The trial court determined that P take nothing. P appealed.

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