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LOUISIANA PACIFIC CORP. v. COLLECTOR OF REVENUE

No. 84-1033.

488 So.2d 214 (1986)

LOUISIANA PACIFIC CORPORATION, Plaintiff-Appellee, v. COLLECTOR OF REVENUE, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

On Rehearing May 14, 1986.

Attorney(s) appearing for the Case

Marlon V. Harrison, Baton Rouge, for defendant-appellant.

Gold, Simon, Weems, Bruser, Sharp, Sues & Rundell, Robert G. Nida and Kenneth O. Ortego, Alexandria, for plaintiff-appellee.

Before GUIDRY, FORET and DOUCET, JJ.

FORET, Judge.

Plaintiff, Louisiana Pacific Corporation, filed a petition with the Louisiana Board of Tax Appeals asking the Board to set aside a tax assessment, covering the years 1976 and 1977, made by the State's Department of Revenue and Taxation. The Board of Tax Appeals ruled in favor of the Department of Revenue and Taxation, and Louisiana Pacific appealed to the district court, which reversed the Board of Tax Appeals. The Collector of Revenue, defendant, appealed...

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