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RED RIVER COORS, INC. v. McNAMARA

No. CA 89 1942.

577 So.2d 187 (1991)

RED RIVER COORS, INC. v. Shirley McNAMARA, Secretary, Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 2, 1991.

Attorney(s) appearing for the Case

David R. Kelly, Sheldon Beychok, Baton Rouge, for plaintiff-appellant Red River Coors, Inc.

Marlon V. Harrison, Baton Rouge, for defendant-appellee Dept. of Revenue and Taxation.

Thomas Halligan, Baton Rouge, for defendant-appellee William H. Guste, Atty. Gen.

Before EDWARDS, WATKINS and LeBLANC, JJ.

LeBLANC, Judge.

Appellant, Red River Coors, Inc., appeals from the dismissal, upon a peremptory exception raising the objection of no cause of action, of its suit for declaratory judgment and a tax refund. Finding appellant's petition does state a cause of action for declaratory judgment, we reverse the judgment of the lower court.

On October 6, 1987, appellant filed the present suit seeking to have La.R.S. 26:342, which imposes an excise tax on beverages...

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