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COTTEN v. COLLECTOR REVENUE

No. 90-CA-1383.

579 So.2d 499 (1991)

Mary B. COTTEN, Executrix of the Succession of Relmon E. Cotten and C.T. Carden, d/b/a Corporate Jet Service v. COLLECTOR OF REVENUE, STATE OF LOUISIANA.

Court of Appeal of Louisiana, Fourth Circuit.

April 30, 1991.

Attorney(s) appearing for the Case

Marlon V. Harrison, Marlin Gusman, Baton Rouge, for appellant.

Kenneth J. Berke, Berke & Ingolia, Metairie, for appellees.

Before KLEES, CIACCIO and LOBRANO, JJ.

CIACCIO, Judge.

The Department of Revenue and Taxation for the State of Louisiana, (Department) appeals a judgment of the district court which reversed a decision of the Board of Tax Appeals and dismissed the Department's claim that petitioners owed additional sales taxes on the purchase of an aircraft.

FACTS

Although the recording of the hearing before the Board of Tax Appeals was lost and no transcript was furnished to the trial court, our review...

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