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LAKE PROVIDENCE DREDGING CO., INC. v. TRAIGLE

No. 11297.

346 So.2d 825 (1977)

LAKE PROVIDENCE DREDGING CO., INC. v. Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied June 13, 1977.

Attorney(s) appearing for the Case

Ben Louis Day, Baton Rouge, of counsel, for plaintiff-appellee Lake Providence Dredging Co., Inc.

Wm. Steven Mannear, R. R. Rainer, Baton Rouge, of counsel, for defendant-appellant Joseph N. Traigle, etc.

Before ELLIS, CHIASSON and PONDER, JJ.

ELLIS, Judge:

This case involves the propriety of an assessment of sales taxes made by the Collector of revenue against Lake Providence Dredging Co., Inc. for certain gravel sold and delivered in Louisiana. After the assessment of the tax was upheld by the Board of Tax Appeals, Lake Providence sought judicial review of that determination. The matter was tried in the district court on the record established before the Board, and judgment was rendered reversing the...

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