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McNAMARA v. OILFIELD CONST. CO., INC.

No. 82-50.

417 So.2d 1311 (1982)

Shirley McNAMARA, Secretary, Department of Revenue and Taxation, State of Louisiana, Plaintiff-Appellee, v. OILFIELD CONSTRUCTION COMPANY, INC., Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied August 30, 1982.

Attorney(s) appearing for the Case

Young & Burson, I. Jackson Burson, Jr., Eunice, for defendant-appellant.

Riley Boudreaux, Jr., Baton Rouge, for plaintiff-appellee.

Before DOMENGEAUX, GUIDRY and CUTRER, JJ.

DOMENGEAUX, Judge.

This is a case arising under the revenue and taxation provisions of Title 47 of the Louisiana Revised Statutes. Plaintiff, Shirley McNamara, appearing in her official capacity as Secretary of the Department of Revenue and Taxation (hereinafter referred to as the State), filed suit against defendant Oilfield Construction Company, Inc., (hereinafter referred to as Oilfield), alleging that Oilfield failed...

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