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CHAMBERLAIN EX REL. WILMER J. v. KENNEDY

No. 2003 CA 0488.

868 So.2d 753 (2003)

Chad Anthony CHAMBERLAIN, by & Through His Curator, WILMER J. and His Undercuratrix, Beverly L. Chamberlain & Wilmer J. Chamberlain and Beverly L. Chamberlain v. John KENNEDY, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

December 31, 2003.

Attorney(s) appearing for the Case

William A. Porteous, III, New Orleans, Counsel for Plaintiffs/Appellees, Chamberlain.

David H. Hansen, Baton Rouge, Counsel for Defendant/Appellant, John Kennedy.

Otha Curtis Nelson, Jr., Baton Rouge, Counsel for Defendant/Appellant, Louisiana Department of Revenue.

Before: WHIPPLE, KUHN, and MCDONALD, JJ.

WHIPPLE, J.

The Secretary for the Department of Revenue, State of Louisiana (referred to herein as "the Department") challenges a judgment of the district court reversing the decision of the Louisiana Board of Tax Appeals ("the Board"). The district court's judgment was based upon the court's finding that prejudgment interest constitutes "damages," and as such, is excluded from taxation as gross income pursuant to LSA-R.S. 47:46(2). For the following reasons, we dismiss...

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