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AYMOND v. STATE, DEPT. OF REVENUE & TAX.

No. 95 CA 1663.

672 So.2d 273 (1996)

Carol J. AYMOND, Jr., et ux., v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, First Circuit.

April 4, 1996.

Attorney(s) appearing for the Case

Carol J. Aymond, Jr., Mark Jeansonne, Bunkie, for Appellants, Carol J. Aymond, Jr. and Donna Aymond.

Barry W. Miller, Baton Rouge, for Appellee, State of Louisiana, Department of Revenue and Taxation.

Before LOTTINGER, C.J., and GONZALES and FITZSIMMONS, JJ.

GONZALES, Judge.

This case involves the mistaken payment of federal income taxes to the Louisiana Department of Revenue and Taxation (State). The State returned part of the payment to the taxpayers and applied the balance to the taxpayers' state tax liability. The trial court found that the State "wrongfully misuse[d]" the taxpayers' money by not returning all of it and awarded damages to the taxpayers. The State appeals the trial court's determination of liability...

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