ZAPATA GULF MARINE OPERATORS v. TAX COM'N

No. CA 88 1418.

554 So.2d 1253 (1989)

ZAPATA GULF MARINE OPERATORS, INC. and Gulf Fleet Supply Vessels, Inc. v. The LOUISIANA TAX COMMISSION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Granted in Part, Denied in Part and Opinion Amended January 2, 1990.


Attorney(s) appearing for the Case

Christopher J. Dicharry, New Orleans, for plaintiff-appellee Zapata Gulf Marine Operators, Inc., Gulf Fleet Supply Vessels, Inc.

Robert H. Abbott, III, Baton Rouge, for defendant-appellant The Louisiana Tax Com'n.

Robert D. Hoffman, Jr., New Orleans, for Gov't. of Plaquemine Parish, amicus curiae.

Before EDWARDS, LANIER and FOIL, JJ.


LANIER, Judge.

This action is a suit by two taxpayers seeking judicial review of an administrative decision of the Louisiana Tax Commission (Tax Commission) which denied exemptions claimed by the taxpayers. The trial court reversed the holding of the Tax Commission, granted the exemptions and ordered a refund of taxes paid under protest. The Tax Commission took this suspensive appeal.

PROCEDURAL FACTS

In 1987, Zapata Gulf Marine Operators, Inc. ...

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