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McNAMARA v. ELECTRODE CORP.

No. 14850.

418 So.2d 652 (1982)

Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana v. The ELECTRODE CORPORATION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied July 13, 1982.

Writ Denied October 8, 1982.

Attorney(s) appearing for the Case

Howard M. Romaine, Edwin M. Callaway, Riley F. Boudreaux, Jr., Baton Rouge, for plaintiff-appellant Shirley McNamara, Secretary of the Dept. of Revenue and Taxation, State of Louisiana.

G. William Jarman, R. Gordon Kean, Jr., Baton Rouge, for defendant-appellant The Electrode Corp.

Before LEAR, CARTER and LANIER, JJ.

CARTER, Judge.

Shirley McNamara, the Secretary of the Department of Revenue and Taxation (Department), and the Electrode Corporation (Electrode) both appealed the trial court's judgment in favor of the Department and against Electrode in the sum of $483,241.28 for lease/rental and sales/use taxes due the Department for the period of January 1, 1971 through December 31, 19741, the sum of $120,810.32 as penalties on the amount of taxes owed...

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