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ALLIED CORP. v. McNAMARA

No. 87 CA 1370.

536 So.2d 1290 (1988)

ALLIED CORPORATION v. Shirley McNAMARA, Secretary of the Department of Revenue and Taxation of the State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Granted March 10, 1989.

Attorney(s) appearing for the Case

John M. Wilson, New Orleans, for plaintiff-appellee Allied Corp.

Whit M. Cook, II, Baton Rouge, for defendant-appellant Shirley McNamara, Secretary of the Dept. of Revenue and Taxation of the State of La.

Before EDWARDS, SHORTESS and SAVOIE, JJ.

SAVOIE, Judge.

Allied Chemical Corporation,1 either directly or through one or more of its unincorporated divisions, operated a fertilizer and feed manufacturing facility at Geismar, Louisiana from January 1, 1975 through December 31, 1978. During this period, Allied purchased sulphur for further processing into fertilizer and feed at the Geismar facility.

Allied's sales tax returns...

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