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SABINE PIPE & SUPPLY CO. v. McNAMARA

No. 14599.

403 So.2d 127 (1981)

SABINE PIPE AND SUPPLY COMPANY v. Shirley S. McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

August 24, 1981.

Attorney(s) appearing for the Case

D. Irvin Couvillion, Baton Rouge, for plaintiff-appellant, Sabine Pipe & Supply Co.

Howard M. Romaine, Matt Callaway, Trial Atty., Dept. of Revenue and Taxation, State of Louisiana, Baton Rouge, for defendant-appellee Shirley S. McNamara, Secretary, Dept. of Revenue & Taxation, State of Louisiana.

Before EDWARDS, PONDER and WATKINS, JJ.

PONDER, Judge.

Appellant filed a pleading it calls "Motion to Dismiss." The brief in support calls it a "Motion to Dismiss Appeal of Appellee with Respect to Penalties ...."

Appellant sought relief in the Board of Tax Appeals from the assessment of taxes, interest and penalties. The Board affirmed the assessment of taxes and interest but "vacated and set aside" the penalties. Appellant secured a review of judgment of Board of Tax Appeals. Appellee filed an...

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