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McNAMARA v. LESLIE ARDOIN, INC.

No. 6455.

357 So.2d 1317 (1978)

Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana, Plaintiff-Appellant, v. LESLIE ARDOIN, INC., Defendant-Appellee.

Court of Appeal of Louisiana, Third Circuit.

Writ Refused June 2, 1978.

Attorney(s) appearing for the Case

Art B. Haack, Baton Rouge, for plaintiff-appellant.

J. Winston Ardoin, Eunice, for defendant-appellee.

Before CULPEPPER, DOMENGEAUX and CUTRER, JJ.

DOMENGEAUX, Judge.

The Secretary of the Department of Revenue and Taxation filed this suit against Leslie Ardoin, Inc., alleging that defendant failed to pay the State $5,095.76 in income taxes for the years 1974 and 1975, under La.R.S. 47:21 et seq., and $4,231.00 in corporate franchise taxes for the years 1973 through 1976, under La.R.S. 47:601 et seq. The parties entered into a stipulation of facts, which we quote as follows:

"1. The defendant, LESLIE...

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