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McNAMARA v. FIRST COMMERCE CORP.

No. CA 0828.

442 So.2d 1266 (1983)

Shirley McNAMARA, Secretary of the Department of Revenue & Taxation, State of Louisiana v. FIRST COMMERCE CORPORATION.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied January 25, 1984.

Writ Denied March 16, 1984.

Attorney(s) appearing for the Case

Douglas F. Herbert, Riley F. Boudreaux, Jr., Dept. of Revenue & Taxation, Baton Rouge, for plaintiff-appellee.

Thomas C. Keller, Robert W. Nuzum, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, New Orleans, for defendant-appellant.

Before SCHOTT, BARRY and LOBRANO, JJ.

SCHOTT, Judge.

This is a dispute over the proper method of computing corporation franchise tax due by a holding corporation owning a subsidiary bank as defined in LSA R.S. 47:602 B. The State through its Secretary of Revenue and Taxation rejected the method of computation adopted by First Commerce Corporation (FCC) and the trial court approved the state's position. From that judgment FCC has appealed. The issue is whether FCC properly included short-term liabilities...

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