FRANKLIN PRESS, INC. v. McNAMARA

No. 85 CA 0866.

479 So.2d 657 (1985)

FRANKLIN PRESS, INC. v. Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

November 19, 1985.


Attorney(s) appearing for the Case

D. Irvin Couvillion, Baton Rouge, for plaintiff-appellee Franklin Press, Inc.

James C. Russell, Jr., Baton Rouge, for defendant-appellant Shirley McNamara, Secretary of the Dept. of Revenue and Taxation State of La.

Before GROVER L. COVINGTON, C.J., and WATKINS and SHORTESS, JJ.


SHORTESS, Judge.

Franklin Press, Inc. (plaintiff) has moved for dismissal of an appeal taken by the Louisiana Department of Revenue and Taxation (Department). Originally, plaintiff filed a petition with the Board of Tax Appeals (Board) to contest a portion of a tax assessment by the Department. The Department responded with a declinatory exception of no subject matter jurisdiction which the Board overruled. The Department appealed that ruling to the Nineteenth Judicial...

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