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WALTON v. McNAMARA

No. 8349.

408 So.2d 1144 (1981)

G. Vaughn WALTON, d/b/a Cenla Foods, Inc., Plaintiff-Appellee, v. Shirley McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied October 26, 1981.

Attorney(s) appearing for the Case

Joanna B. Wilson, Baton Rouge, for defendant-appellant.

Taylor W. O'Hearn, Shreveport, for plaintiff-appellee.

Before FORET, SWIFT and DOUCET, JJ.

DOUCET, Judge.

Plaintiff, G. Vaughn Walton, sues to enjoin Shirley McNamara, Secretary of the Department of Revenue and Taxation, from seizing any of its property in satisfaction of alleged past due sales tax, penalties and interest for the months beginning December 1979 through July 1980. Plaintiff further prays for judgment excusing him from preparing and submitting sales tax returns to the Department of Revenue unless or until he engages in taxable activities under...

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