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SYSTEM FUELS, INC. v. KENNEDY

No. 2002 CA 1723.

858 So.2d 585 (2003)

SYSTEM FUELS, INC. v. John N. KENNEDY, Secretary of Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Writ Denied November 14, 2003.

Attorney(s) appearing for the Case

Cheryl M. Kornick, New Orleans, Counsel for Appellee System Fuels, Inc.

Robert G. Pugh, Shreveport, Counsel for Appellant Secretary, Department of Revenue, State of Louisiana.

Before: FOIL, McCLENDON, and KLINE JJ.

KLINE, J.

Defendant, the Louisiana Department of Revenue ("Department"), appeals the trial court's grant of summary judgment in favor of plaintiff, System Fuels, Inc. ("System Fuels"), determining that its lease obligations, under various leases, did not constitute "borrowed capital" for Louisiana corporate franchise tax purposes. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

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