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BRIDGES v. AUTOZONE PROPERTIES, INC.

No. 2003 CA 0492.

873 So.2d 25 (2004)

Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana v. AUTOZONE PROPERTIES, INC.

Court of Appeal of Louisiana, First Circuit.

Order Denying Rehearing February 27, 2004.

Attorney(s) appearing for the Case

John J. Weiler, Cloyd F. Van Hook, Nicole F. Gould, New Orleans, for Plaintiff-Appellant, State of Louisiana, Department of Revenue.

Frederick W. Bradley, Nicole Crighton, New Orleans, for Defendant-Appellee, AutoZone Properties, Inc.

Before: CARTER, C.J., PARRO, and GUIDRY, JJ.

CARTER, C. J.

In this appeal, the Louisiana Department of Revenue challenges a judgment dismissing its suit against AutoZone Properties, Inc. due to a lack of personal jurisdiction.

FACTUAL AND PROCEDURAL BACKGROUND

In 1995, AutoZone, Inc. (AZI), a Nevada corporation engaged in the nationwide retail sale of automobile parts, changed its corporate structure. AZI itself became a holding company that provides management services for several subsidiaries...

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