EXXON CORP. v. TRAIGLE

No. 11571.

353 So.2d 314 (1977)

EXXON CORPORATION, Plaintiff-Appellee, v. Joseph N. TRAIGLE, Collector of Revenue for the State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 28, 1977.

Writ Refused February 17, 1978.


Attorney(s) appearing for the Case

Roger M. Fritchie, Baton Rouge, of counsel for plaintiff-appellee Exxon Corp.

Edwin M. Callaway, William Steven Mannear, Baton Rouge, of counsel for defendant-appellant Joseph N. Traigle, Collector of Revenue for the State of Louisiana and Secretary of Revenue and Taxation for State of Louisiana.

Before LANDRY, SARTAIN and ELLIS, JJ.


SARTAIN, Judge.

This is a suit for a refund of state sales and services tax paid under protest by Exxon Corporation. The tax in question covers the period January 1, 1969 through December 31, 1971. During this period Exxon did not pay a services tax on the cost of repairs to numerous items of equipment and machinery located at Exxon's refinery, Baton Rouge, Louisiana. When field personnel of the Collector of Revenue discovered this fact they assessed Exxon for a tax...

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