BRIDGES v. SMITH

No. 2001 CA 2166.

832 So.2d 307 (2002)

Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana v. Lawrence D. SMITH and Brenda H. Smith

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 6, 2002.

Writ Denied February 14, 2003.


Attorney(s) appearing for the Case

Tammy D. Weaver, Baton Rouge, Jack M. Alltmont, New Orleans, for Plaintiff/Appellant, Cynthia Bridges, Secretary, Department of Revenue, State of Louisiana.

H. Alston Johnson, III, Baton Rouge, for Defendants/Appellees, Lawrence D. Smith and Brenda H. Smith.

Before: CARTER, C.J., WHIPPLE, and CIACCIO, JJ.


CARTER, C.J.

This is a Louisiana state income tax case. Cynthia Bridges, the secretary of the Department of Revenue for the State of Louisiana (the Department), appeals from a district court judgment sustaining the defendants', Lawrence D. and Brenda H. Smith (the taxpayers), dilatory exception raising the objection of prematurity and dismissing the Department's petition. For the following reasons, we reverse and remand.

BACKGROUND

The taxpayers...

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