COMDISCO, INC. v. SECRETARY OF LA. DEPT. OF REVENUE AND TAXATION

No. 93 CA 1695.

647 So.2d 341 (1994)

COMDISCO, INC. v. SECRETARY OF the LOUISIANA DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 27, 1994.


Attorney(s) appearing for the Case

Geneva Landrum, Baton Rouge, for defendant-appellee.

Alex Trostorff, New Orleans, for plaintiff-appellant.

Riley F. Boudreaux, Jr., Baton Rouge, for Tax Authorities of the Parish of West Baton Rouge, amicus curiae.

Before LOTTINGER, C.J., WATKINS, SHORTESS, GONZALES and FOGG, JJ.


SHORTESS, Judge.

This is an appeal from a Louisiana use tax assessment for an airplane being leased to Entergy Services, Inc. (Entergy), by Comdisco, Inc. (Comdisco).1 The record and the facts as stipulated by the parties bear out the following chronology of events:

Comdisco purchased a Cessna/Citation III airplane in Wichita, Kansas, in December 1986 and contemporaneously leased it to Entergy. The airplane was sent to another...

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