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BROADMOOR APARTMENTS, INC. v. COLLECTOR OF REV.

No. 10776.

336 So.2d 332 (1976)

BROADMOOR APARTMENTS, INC., et al., v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 27, 1976.

Writ Refused November 16, 1976.

Attorney(s) appearing for the Case

Theodore L. Jones, Baton Rouge, for appellant.

David L. Dawson, Jr., Baton Rouge, for appellee.

Before LANDRY, COVINGTON and PONDER, JJ.

LANDRY, Judge.

Petitioners Broadmoor Apartments, Inc. (Broadmoor), Sherwood Park Apartments, Inc. (Sherwood) and Regency Apartments, Inc. (Regency), sometimes hereinafter referred to as Appellants, appeal from judgment of the trial court sustaining a decision of the Board of Tax Appeal assessing Appellants for corporate franchise taxes for the taxable years 1969, 1970, and 1971. We affirm.

The sole question involved on appeal is whether funds borrowed by a...

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