SECRETARY v. GAP (APPAREL), INC.

No. 2004 CW 0263.

886 So.2d 459 (2004)

SECRETARY, DEPARTMENT OF REVENUE, STATE OF LOUISIANA v. GAP (APPAREL), INC.

Court of Appeal of Louisiana, First Circuit.

June 25, 2004.


Attorney(s) appearing for the Case

Otha Curtis Nelson, Jr., Barry L. Kelly, David M. Hansen, Leslie C. Strahan, Baton Rouge, Jack M. Alltmont, Sharon Cormack Mize, Edward J. Rivera, New Orleans, Counsel for Plaintiff-Respondent Department of Revenue, State of Louisiana.

William F. Grace, Jr., New Orleans, Paul H. Frankel, Craig B. Fields, Roberta Moseley Nero, New York, NY, Counsel for Defendant-Relator Gap (Apparel), Inc.

Before: WHIPPLE, KUHN, and McDONALD, JJ.


PER CURIAM.

The Louisiana Department of Revenue (the Department) filed the underlying suit against Gap Apparel, Inc. (Apparel) in an effort to collect unpaid corporation income taxes and unpaid corporation franchise taxes for various periods. Apparel did not file tax returns for the relevant periods, but the Department conducted a corporate income and franchise tax audit and determined that Apparel owed taxes for those periods. When Apparel failed to pay the amounts...

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