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HEP DEVELOPMENT CORPORATION v. MOUTON

No. 8615.

256 So.2d 744 (1971)

HEP DEVELOPMENT CORPORATION v. Ashton J. MOUTON, Collector of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 31, 1972.

Writ Refused March 3, 1972.

Attorney(s) appearing for the Case

Donald C. Theriot, James W. Murray, Robert L. Royer, James A. Norris and Ben F. Day, Revenue Dept., Legal Div., Baton Rouge, for appellant.

James A. Hayes, Edward B. Benjamin, Jr., Prieur J. Leary, Jr., and Donald T. Theriot of Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, for appellee.

Before LANDRY, BLANCHE and TUCKER, JJ.

TUCKER, Judge.

The defendant-appellant, the State of Louisiana, through the Department of Revenue, brings this appeal from a judgment of the lower court, which ordered the State to refund franchise taxes to HEP Development Corporation, the plaintiff-appellee, for the years 1968, 1969 and 1970, in the total sum of $30,899.19 with interest at the rate of two (2%) per cent as provided by LSA-R.S. 47:1576. The plaintiff paid...

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