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KEVIN ASSOCIATES, L.L.C. v. CRAWFORD

No. 2001 CA 2652.

834 So.2d 465 (2002)

KEVIN ASSOCIATES, L.L.C. (Successor in Interest Through Merger to Yendis Properties, Inc.) v. Brett CRAWFORD, Secretary of the Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 19, 2002.

Attorney(s) appearing for the Case

Frederick W. Bradley, Nicole Crighton, New Orleans, Counsel for Plaintiff-Appellee Kevin Associates, L.L.C.

John J. Weiler, Cloyd F. Van Hook, Theodore D. Vicknair, New Orleans, Counsel for Defendant-Appellant Brett Crawford, Secretary of the Department of Revenue, State of Louisiana.

Before: FITZSIMMONS, GUIDRY and PETTIGREW, JJ.

FITZSIMMONS, J.

This appeal by Brett Crawford, Secretary of the Department of Revenue, State of Louisiana (Department), challenges the trial court's decision that Kevin Associates, L.L.C. did not owe income taxes to the State of Louisiana. The answer to the Department's appeal alleges that the trial court's award of $28,700.00 in attorney fees exceeded the scope of a remand to it and was "excessive, unprecedented and unfair." For the following reasons, this court...

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