KEVIN ASSOCIATES, L.L.C. v. CRAWFORD

No. 2003-C-0211.

865 So.2d 34 (2004)

KEVIN ASSOCIATES, L.L.C. (Successor in Interest through Merger to Yendis Properties, Inc.) v. Brett CRAWFORD, Secretary of the Department of Revenue, State of Louisiana.

Supreme Court of Louisiana.

January 30, 2004.


Attorney(s) appearing for the Case

Cloyd F. Van Hook, Theodore D. Vicknair, John J. Weiler, Weiler & Rees, New Orleans, Counsel for applicant.

Nicole Crighton, Frederick W. Bradley, Oreck, Bradley, Crighton, Adams & Chase, Counsel for Respondent.


KIMBALL, Justice.

Kevin Associates, L.L.C., filed the instant suit against the Louisiana Department of Revenue (hereinafter "the Department") seeking recovery of certain income and franchise taxes it paid under protest after receiving tax assessments from the Department. Because we find the commercial domicile of the taxpayer was in Louisiana and the imposition of the taxes at issue does not offend the Due Process and Commerce Clauses of the U.S. Constitution, we...

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