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MARMAC CORP. v. MCNAMARA

No. 88 CA 0874.

546 So.2d 585 (1989)

MARMAC CORPORATION t/a McDonough Marine Service v. Shirley McNAMARA, Secretary, Department of Revenue & Taxation.

Court of Appeal of Louisiana, First Circuit.

June 20, 1989.

Attorney(s) appearing for the Case

H. Alston Johnson, III, Baton Rouge, for plaintiff-appellee Marmac Corp. t/a McDonough Marine Service.

James C. Russell, Jr., Baton Rouge, for defendant-appellant Shirley McNamara, etc.

Before EDWARDS, SHORTESS and SAVOIE, JJ.

SAVOIE, Judge.

The Marmac Corporation, t/a McDonough Marine Service (Marmac) was assessed Louisiana General Sales Tax on December 29, 1986, for the audit period covering January 1, 1983 through December 31, 1985. The assessment concerned alleged unpaid sales taxes, and was in the amount of $97,253.50 in tax and $34,955.60 in interest through February 27, 1987. On April 28, 1986, Marmac paid a portion of the tax included...

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