J. RAY McDERMOTT, INC. v. MORRISON

No. 96 CA 2337.

705 So.2d 195 (1997)

J. RAY McDERMOTT, INC. formerly OPI International, Inc. v. Ben MORRISON, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Denied February 13, 1998.


Attorney(s) appearing for the Case

Bruce J. Oreck, Jesse R. Adams, Jr., and Anne Derbes Keller, New Orleans, for Plaintiff/Appellant J. Ray McDermott, Inc., formerly OPI International, Inc.

Robert R. Rainer, Baton Rouge, for Defendant/Appellee.

Before GONZALES and PARRO, JJ., and TYSON, J. Pro Tem.


GONZALES, Judge.

In this appeal, a taxpayer, J. Ray McDermott, Inc.2 (McDermott), challenges a judgment ordering it to pay sales and use taxes assessed against it by the Louisiana Department of Revenue and Taxation (Department). In answer to the appeal, the Department challenges that part of the trial court's judgment ordering a refund of penalties paid by McDermott under protest.3

I. FACTS AND...

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