BRIDGES v. LYONDELL CHEMICAL CO.

No. 2005 CA 1535.

938 So.2d 786 (2006)

Cynthia BRIDGES, Secretary of the Department of Revenue, State of Louisiana v. LYONDELL CHEMICAL COMPANY (Successor in Interest Through Merger to Lyondell Chemical Worldwide, Inc., in Turn Successor to ARCO Chemical Company).

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied August 1, 2006.


Attorney(s) appearing for the Case

John J. Weiler, John J. Steger, IV, New Orleans, Counsel for Plaintiff/Appellee Cynthia Bridges, Secretary of the Department of Revenue, State of Louisiana.

Robert W. Nuzum, New Orleans, Counsel for Defendant/Appellant Lyondell Chemical Company.

Before: CARTER, C.J., DOWNING, and GAIDRY, JJ.


GAIDRY, J.

A corporate taxpayer appeals a judgment awarding attorney fees to the Louisiana Department of Revenue pursuant to La. R.S. 47:1512. We reverse.

FACTS AND PROCEDURAL HISTORY

Lyondell Chemical Company (Lyondell) is a foreign corporation authorized to do business in Louisiana. Lyondell and its predecessor corporation, ARCO Chemical Company, were the subjects of three separate audits by the Louisiana Department of Revenue (the Department...

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