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KERR-MCGEE CORP. v. McNAMARA

No. 2000 CA 0770.

826 So.2d 1 (2001)

KERR-MCGEE CORPORATION v. Shirley McNAMARA, Secretary of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

June 22, 2001.

Attorney(s) appearing for the Case

William M. Backstrom, Jr., New Orleans, LA, for plaintiff/appellee, Kerr-McGee Corporation.

Frederick Mulhearn, Geneva Landrum, Baton Rouge, LA, for defendant/appellant, Brett Crawford, Secretary, Department of Revenue, State of Louisiana.

BEFORE: WHIPPLE, KUHN and DOWNING, JJ.

WHIPPLE, J.

The Louisiana Department of Revenue and Taxation appeals from a judgment of the trial court, granting the motion for summary judgment filed by Kerr-McGee Corporation ("Kerr-McGee") and awarding Kerr-McGee reimbursement in the amount of $292,499.00 for sales taxes paid under protest. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

Kerr-McGee instituted this action for reimbursement of sales taxes it paid under protest...

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