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HOTEL de la MONNAIE OWNERS ASS'N, INC. v. LA. TAX COM'N

No. CA 95 1009.

669 So.2d 455 (1995)

HOTEL DE LA MONNAIE OWNERS ASSOCIATION, INC. v. The LOUISIANA TAX COMMISSION.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied March 20, 1996.

Attorney(s) appearing for the Case

Vyrona M. Wiltz, Krotz Springs, for Defendant-Appellant The Louisiana Tax Commission.

Robert H. Abbott, III, Baton Rouge, for Plaintiff-Appellee Hotel de la Monnaie Owners Association, Inc.

Before LeBLANC, WHIPPLE and FOGG, JJ.

WHIPPLE, Judge.

This case is before us on appeal from a judgment rendered by the district court in favor of plaintiff, Hotel de la Monnaie Owners Association, Inc. (hereinafter referred to as the "taxpayer"), and against defendant, The Louisiana Tax Commission (hereinafter referred to as the "commission"), granting plaintiff's petition for judicial review and reversing the decision of the commission. For the following reasons, we reverse the judgment of the trial...

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