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GOUDCHAUX/MAISON BLANCHE v. BROUSSARD

No. 89 CA 1862.

577 So.2d 169 (1991)

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

Court of Appeal of Louisiana, First Circuit.

Writ Granted May 31, 1991.

Attorney(s) appearing for the Case

David R. Cassidy, Baton Rouge, for plaintiff-appellee Goudchaux/Maison Blanche, Inc.

Marlon V. Harrison, Baton Rouge, for defendant-appellant Department of Revenue and Taxation (Secretary of).

Before LOTTINGER, SHORTESS and CARTER, JJ.

CARTER, Judge.

This is an appeal from a trial court judgment affirming the decision of the Board of Tax Appeals in a corporate franchise tax matter.

FACTS

Goudchaux/Maison Blanche, Inc. (Maison Blanche) is a Louisiana corporation engaged in retail sales. Maison Blanche files corporate income and franchise tax returns with the Secretary of the Department of Revenue and Taxation, State of Louisiana (Department). By notice of assessment, dated June...

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