FOIL, Judge.
This appeal challenges a trial court's determination which upheld a Board of Tax Appeals' ruling declaring various transactions between a taxpayer and two oil refineries were not "sales" for the purpose of ascertaining the taxpayer's Louisiana corporation income and franchise tax liability. After a thorough review of the record, we affirm.
FACTUAL AND PROCEDURAL BACKGROUND
The facts forming the basis for the instant appeal are undisputed...
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