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MORRISON v. DILLARD DEPT. STORES, INC.

No. 99 CA 2060.

769 So.2d 742 (2000)

Ben MORRISON, Secretary of the Department of Revenue and Taxation v. DILLARD DEPARTMENT STORES, INC.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 9, 2000.

Attorney(s) appearing for the Case

J. Tracy Mitchell, Baton Rouge, Counsel for Plaintiff-Appellant Ben Morrison, Secretary of the Department of Revenue and Taxation.

H. Alston Johnson, III, Baton Rouge, Robert W. Nuzum, New Orleans, Counsel for Defendant-Appellee Dillard Department Stores, Inc.

Before: FOIL, FITZSIMMONS, and JULIEN, JJ.

FITZSIMMONS, J.

Plaintiff, Ben Morrison, Secretary of the Louisiana Department of Revenue and Taxation, appealed the district court's denial of the state's motion to set aside an earlier judgment of dismissal in favor of defendant, Dillard Department Stores, Inc. (Dillard). We find the motion was untimely, and dismiss the appeal

The state filed suit against Dillard to collect taxes. Dillard filed its answer on April 2, 1996. The state filed a motion to substitute...

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