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ST. GABRIEL INDUS. ENTERPRISES, INC. v. BROUSSARD

Nos. 91 CA 0876-91 CA 0878.

602 So.2d 1087 (1992)

ST. GABRIEL INDUSTRIAL ENTERPRISES, INC. v. Arnold BROUSSARD, Secretary of the Department of Revenue and Taxation, State of Louisiana. INDUSTRIAL FILL MATERIALS, INC. v. Arnold BROUSSARD, Secretary of the Department of Revenue and Taxation, State of Louisiana. INDUSTRIAL PLANT MAINTENANCE v. Arnold BROUSSARD, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

June 29, 1992.

Attorney(s) appearing for the Case

Frank L. Dobson, Baton Rouge, for plaintiff-appellant St. Gabriel Indus. Enterprises, Inc., Indus. Fill Materials, Inc. and Indus. Plant Maintenance, Inc.

Geneva Landrum, Baton Rouge, for defendant-appellee State of Louisiana Arnold A. Broussard, Secretary.

Before WATKINS, CARTER and FOIL, JJ.

WATKINS, Judge.

These consolidated cases are efforts by three corporate taxpayers, which are wholly owned by the same individual, to obtain refunds of taxes paid under protest. Following unsuccessful appearances before the Board of Tax Appeals (Board), the plaintiffs filed suit in the district court. The district court ruled in favor of the State Department of Revenue and Taxation on all three issues.

The issues presented for our determination are:

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