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GOUDCHAUX/MAISON BLANCHE v. BROUSSARD

No. 91-C-0716.

590 So.2d 1159 (1991)

GOUDCHAUX/MAISON BLANCHE, INC. v. Arnold A. BROUSSARD, Secretary, Department of Revenue and Taxation, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied January 9, 1992.

Attorney(s) appearing for the Case

Marlon V. Harrison, Baton Rouge, Marlin N. Gusman, New Orleans, for applicant.

David R. Cassidy, Breazeale, Sachse & Wilson, Baton Rouge, for respondent.

MARCUS, Justice.

Goudchaux/Maison Blanche, Inc. (MB) is a Louisiana corporation engaged in retail sales, which files corporate income and franchise tax returns. By notice dated June 22, 1988, the Department of Revenue and Taxation, State of Louisiana (Department) assessed MB with additional corporate franchise taxes totalling $127,400.71 for the years 1985, 1986 and 1987.1 MB filed a petition...

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