CITGO v. STATE EX REL. DEPT. OF REV.

No. 2002 CA 0999.

845 So.2d 558 (2003)

CITGO PETROLEUM CORPORATION v. STATE of Louisiana Through the DEPARTMENT OF REVENUE AND TAXATION and John N. Kennedy, in his Capacity as Secretary of Revenue and Taxation.

Court of Appeal of Louisiana, First Circuit.

Writ Denied June 27, 2003.


Attorney(s) appearing for the Case

Frank Simoneaux, Baton Rouge, Counsel for Plaintiff/Appellant CITGO Petroleum Corporation.

Stephen Marx, Metairie, Counsel for Defendant/Appellee Department of Revenue and Taxation.

Before: KUHN, DOWNING and GAIDRY, JJ.


DOWNING, J.

CITGO Petroleum Corporation (CITGO) appeals an adverse judgment rendered pursuant to its and the Louisiana Department of Revenue and Taxation's (Department's) cross-motions for summary judgment. The judgment granted the Department's motion for summary judgment and dismissed CITGO's lawsuit with prejudice. The sole issue on this appeal is whether CITGO was entitled to claim income tax deductions and franchise tax credits for sums it paid to Calcasieu Parish...

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