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CRAWFORD v. AMERICAN NAT. PETROLEUM CO.

No. 2000 CA 1063.

805 So.2d 371 (2001)

Brett CRAWFORD, Secretary, Department of Revenue, State of Louisiana v. AMERICAN NATIONAL PETROLEUM COMPANY.

Court of Appeal of Louisiana, First Circuit.

December 28, 2001.

Attorney(s) appearing for the Case

Elizabeth B. Coffin, Baton Rouge, LA, for plaintiff-appellant, State of Louisiana, Department of Revenue.

David R. Cassidy, Jeanne C. Comeaux, J. Alan Harrell, Breazeale, Sachse & Wilson, L.L.P., Baton Rouge, LA, for defendant-appellee, American National Petroleum Company.

Before PARRO, FITZSIMMONS, and GUIDRY, JJ.

PARRO, Judge.

This case involves an appeal by the Louisiana Department of Revenue and Taxation from a district court judgment affirming a judgment of the Louisiana Board of Tax Appeals in favor of the taxpayer based on a finding that no portion of a Texas punitive damage award was apportionable income for Louisiana corporate income tax and franchise tax purposes.

Factual Background and Procedural History

American National Petroleum Company...

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