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SECRETARY, DEPT. OF REV. v. CALCASIEU REF. CO.

No. 2000 CA 1735.

809 So.2d 1023 (2001)

SECRETARY, DEPARTMENT OF REVENUE, State of Louisiana v. CALCASIEU REFINING COMPANY.

Court of Appeal of Louisiana, First Circuit.

September 28, 2001.

Attorney(s) appearing for the Case

Otha "Curtis" Nelson, Jr., Baton Rouge, Counsel for Appellant Secretary of the Dept. of Revenue, State of LA.

Robert S. Angelico, Cheryl M. Kornick, New Orleans, Counsel for Appellee Calcasieu Refining Co.

Before: FOIL, PETTIGREW, and KLINE, JJ.

WILLIAM F. KLINE, Judge Pro Tem.

This appeal arises following a district court judgment in favor of an out-of-state corporate taxpayer classifying certain credits received from a supplier as interest income rather than discounts on purchase price. For the reasons which follow, we affirm.

FACTS AND PROCEDURAL HISTORY

The defendant, Calcasieu Refining Company ("Calcasieu"), is a corporation domiciled in...

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