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CAJUN CONTR. v. DEPT. OF REVENUE & TAX.

No. CA 86 1051.

515 So.2d 625 (1987)

CAJUN CONTRACTORS, INC. v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, First Circuit.

October 14, 1987.

Attorney(s) appearing for the Case

David R. Cassidy, Gordon A. Pugh, Baton Rouge, for plaintiff-appellee Cajun Contractors, Inc.

Robert F. Smith, Baton Rouge, for defendant-appellant Shirley McNamara, Secretary, Dept. of Revenue and Taxation, State of La.

Before SHORTESS, LANIER and CRAIN, JJ.

CRAIN, Judge.

This is an appeal from a judgment in favor of the taxpayer on a protested assessment of sales/use taxes by the Louisiana Department of Revenue (hereinafter "Department").

The Department performed a field audit of the books and records of Cajun Contractors, Inc. (hereafter "Cajun"). The Department proposed an assessment in the amount of $114,551.09 for Louisiana general sales taxes and interest allegedly due the Department. Cajun paid the assessment...

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