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McNAMARA v. BAYOU STATE OIL CORP.

No. 22565-CA.

589 So.2d 1099 (1991)

Shirley McNAMARA (Sub Nom. Leon R. Tarver, II), Secretary, Department of Revenue and Taxation, State of Louisiana, Plaintiff-Appellee, v. BAYOU STATE OIL CORPORATION, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied November 27, 1991.

Writ Denied February 21, 1992.

Attorney(s) appearing for the Case

Blanchard, Walker, O'Quin & Roberts by J. Edgerton Pierson, Jr., Shreveport, for appellant.

Pugh and Pugh by Robert G. Pugh, Shreveport, William J. Guste, Jr., Atty. Gen., Roy A. Mongrue, Jr., Thomas F. Wade, Asst. Attys. Gen., Baton Rouge, for appellee.

Before MARVIN, C.J., and SEXTON, NORRIS, HIGHTOWER and BROWN, JJ.

MARVIN, Chief Judge.

In this action for the balance of severance taxes owed the state and on reargument before a five-judge panel as mandated by LSA-Const. Art. 5, § 8(B), we affirm the summary judgment of almost $3,000,000 against appellant, Bayou State Oil Corporation.

The judgment represents the balance of unpaid severance taxes and accrued statutory interest on oil Bayou State produced from approximately 100 wells in the Bellevue Field in Bossier...

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