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MARATHON PIPE LINE CO. v. CRAWFORD

No. 2000 CA 2753.

808 So.2d 873 (2002)

MARATHON PIPE LINE COMPANY v. Brett CRAWFORD, Secretary of the Department of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

February 15, 2002.

Attorney(s) appearing for the Case

Judy Y. Barrasso, New Orleans, LA, Steven R. Marcuse, Houston, TX, for plaintiff/appellant, Marathon Pipe Line Company.

Otha "Curtis" Nelson, Jr., Baton Rouge, LA, for defendant/appellee, Brett Crawford, Secretary of the Department of Revenue and Taxation.

BEFORE: WHIPPLE, FOGG and GUIDRY, JJ.

WHIPPLE, Judge.

The Louisiana Department of Revenue and Taxation ("the Department") challenges a judgment of the district court reversing the decision of the Louisiana Board of Tax Appeals, based upon the court's finding that income generated from "renting" space in a pipeline pursuant to certain lease agreements is classified as allocable income for corporate income tax purposes and should be taxed as such accordingly.1 For the following...

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