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HUNT v. McNAMARA

No. 18008-CA.

494 So.2d 1279 (1986)

Hubert I. HUNT, Plaintiff-Appellee, v. Shirley McNAMARA, Secretary, Louisiana Department of Revenue and Taxation, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

September 24, 1986.

Attorney(s) appearing for the Case

L. Ann Wilson, Baton Rouge, for defendant-appellant.

James R. Malsch, Shreveport, for plaintiff-appellee.

Before HALL, JASPER E. JONES and NORRIS, JJ.

JASPER E. JONES, Judge.

This is an appeal of a trial court judgment reversing a decision of the Louisiana Board of Tax Appeals. The plaintiff-appellee is Hubert I. Hunt. The defendant-appellant is the Louisiana Department of Revenue and Taxation.

We reverse.

FACTS

On October 19, 1982, Bossier Mobile Homes, Inc., a commercial dealer and owner of a new mobile home, and Givens Travel Center, Inc., owner of Lot 48 of Mobile Estate Subdivision...

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