THIBODEAUX, Judge.
John LaRocca sued William Bailey to recover one-half of monies paid by Mr. LaRocca to satisfy the tax liability of an alleged partnership. The central issue in this case, and that urged by Mr. LaRocca, is the purported existence of a partnership in 1992 between the two men. The trial court granted Mr. Bailey's motion for summary judgment, finding no genuine issue of material fact as to the existence of a partnership in 1992. It also signed a judgment...
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