SHELL OIL CO. v. McNAMARA

No. 14728.

415 So.2d 287 (1982)

SHELL OIL COMPANY v. Shirley McNAMARA, Secretary of Revenue and Taxation, Etc., et al.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied June 21, 1982.


Attorney(s) appearing for the Case

C. Murphy Moss, Jr., Mark S. Stein, New Orleans, for plaintiff-appellee Shell Oil Co.

W. Steven Mannear, Howard M. Romaine, Riley F. Boudreaux, Jr., Baton Rouge, for defendant-appellant Shirley McNamara, Secretary of Revenue and Taxation, and Dept. of Revenue and Taxation, State of La.

Before LEAR, CARTER and CHIASSON, JJ.


CARTER, Judge.

Defendants-appellants, Shirley McNamara, Secretary of Revenue and Taxation for the State of Louisiana, and Department of Revenue and Taxation, State of Louisiana, appeal the judgment of the trial court in favor of Shell Oil Company, plaintiff-appellee, for certain Louisiana income taxes paid under protest for the years 1974 and 1975. The amounts at issue are $801,046.00 in taxes paid and $154,871.00 of interest paid.

Appellants argue that the...

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