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PUMPKIN AIR, INC. v. TARVER

No. 95-1495.

671 So.2d 1131 (1996)

PUMPKIN AIR, INC. and Offshore Logistics, Inc., Plaintiffs-Appellees, v. Leon TARVER, II, Secretary of the Department of Revenue and Taxation, State of Louisiana, et al., Defendants-Appellants.

Court of Appeal of Louisiana, Third Circuit.

Writ Denied June 7, 1996.

Attorney(s) appearing for the Case

Stanley B. Blackstone, Lafayette, for Pumpkin Air, Inc. et al.

James Cordell Russell, Baton Rouge, for Leon Tarver, II, etc., et al.

Before YELVERTON, COOKS and DECUIR, JJ.

DECUIR, Judge.

The Department of Revenue and Taxation, State of Louisiana, appeals the judgment of the district court affirming the judgment of the Louisiana Board of Tax Appeals in favor of plaintiffs, Pumpkin Air, Inc. in the amount of $15,336.42 and in favor of Offshore Logistics, Inc. in the amount of $428,233.38.

The following facts are undisputed. Pumpkin Air and Offshore Logistics are affiliated corporations domiciled in Lafayette Parish, Louisiana...

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