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BILL ROBERTS, INC. v. McNAMARA

No. 88-C-1776.

539 So.2d 1226 (1989)

BILL ROBERTS, INC. v. Shirley McNAMARA, Secretary, Dept. of Revenue and Taxation, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied April 27, 1989.

Attorney(s) appearing for the Case

Robert Smith, for applicant.

Richard Michalczyk, Cronvich, Wambsgans & Michalczyk, Metairie, for respondent.

MARCUS, Justice.

On August 29, 1985, following an audit performed by a representative of the Louisiana Department of Revenue and Taxation (department), Bill Roberts, Inc. (corporation), a Louisiana corporation in the business of performing electrical contracting services, was assessed the sum of $38,325.10 in back sales taxes for the period of January 1, 1982 through March 31, 1985.

The corporation was also assessed...

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