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McNAMARA v. JOHN E. CHANCE & ASSOCIATES, INC.

No. 85-857.

491 So.2d 154 (1986)

Shirley McNAMARA, Secretary of Department of Revenue & Taxation for the State of Louisiana, Plaintiff-Appellant, v. JOHN E. CHANCE & ASSOCIATES, INC., Defendant-Appellee.

Court of Appeal of Louisiana, Third Circuit.

June 25, 1986.

Attorney(s) appearing for the Case

James C. Russell Jr. and Joanne B. Wilson, Baton Rouge, for plaintiff-appellant.

Edwards, Stefanski & Barousse, Homer E. Barousse, Jr., Crowley, Liskow & Lewis, John M. Wilson, New Orleans, for defendant-appellee.

Before LABORDE and KING, JJ., and PAVY, Judge Pro Tem.

KING, Judge.

The issue presented by this appeal is whether or not the trial court was correct in finding that defendant's purchases of diesel fuel, during the relevant time period, consisted of 80% of diesel fuel purchases that were exempt from Louisiana sales tax and 20% of diesel fuel purchases that were subject to Louisiana sales tax.

Shirley McNamara, in her official capacity as Secretary of the Department of Revenue

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