CANAL BARGE COMPANY, INC. v. McNAMARA

Nos. CA-6746, CA-6747.

511 So.2d 1196 (1987)

CANAL BARGE COMPANY, INC. v. Shirley McNAMARA, Secretary of the Louisiana Department of Revenue & Taxation.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied September 24, 1987.


Attorney(s) appearing for the Case

Robert R. Casey, Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Baton Rouge, for Canal Barge.

Marlon V. Harrison, Dept. of Revenue and Taxation, Baton Rouge, for McNamara.

Before GARRISON, BARRY and CIACCIO, JJ.


GARRISON, Judge.

Appellant, Canal Barge Company, Inc., a business engaged in the transportation of freight by barge, appeals the trial court judgment affirming the decision of the Board of Tax Appeals assessing the amount of Louisiana sales tax owed by appellant for the period of January 1, 1980 through June 30, 1982. On September 28, 1984, the Board of Tax Appeals issued the following written findings and reasons:

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