MCI TELECOMMUNICATIONS CORP. v. KENNEDY

No. 2004 CA 0458.

899 So.2d 674 (2005)

MCI TELECOMMUNICATIONS CORPORATION v. John N. KENNEDY, Secretary Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied May 11, 2005.


Attorney(s) appearing for the Case

Otha Curtis Nelson, Jr., Barry L. Kelly, David Hansen, Leslie Strahan, Baton Rouge, Counsel for Appellant Louisiana Department of Revenue.

David R. Cassidy, David R. Kelly, Baton Rouge, Counsel for Appellee MCI Telecommunications Corp.

J. Tracy Mitchell, Baton Rouge, Intervenor Pro Se.

Before: WHIPPLE, DOWNING, and HUGHES, JJ.


HUGHES, J.

This is an appeal from a summary judgment awarding an out-of-state corporate taxpayer a refund of taxes paid in this state. For the reasons that follow, we affirm in part, reverse in part, and amend in part.

FACTS AND PROCEDURAL HISTORY

In response to an August 25, 1997 assessment issued by the Louisiana Department of Revenue (LDR) for payment of additional corporate franchise taxes for the periods ending March 31, 1994, March 31, 1995...

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