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BRIDGES v. WHITE

No. CA 2007-408.

970 So.2d 106 (2007)

Cynthia BRIDGES, Dept. of Rev., State of La. v. Clark L. WHITE.

Court of Appeal of Louisiana, Third Circuit.

October 31, 2007.

Attorney(s) appearing for the Case

Daivd M. Hamsen, Monica Doss Washington, Elroy A. James, Joseph F. Stevenson, Louisiana Department of Revenue, Legal Department, Baton Rouge, LA, for Plaintiff/Appellant, Cynthia Bridges, Department of Revenue.

William Christian Gambel, Milling, Benson, Woodward, L.L.P., New Orleans, LA, for Defendants/Appellees, Clark L. White, Estate of Lisa White.

Court composed of JOHN D. SAUNDERS, JIMMIE C. PETERS, and GLENN B. GREMILLION, Judges.

SAUNDERS, Judge.

This is an income tax case. The Louisiana Department of Revenue conducted an audit of two taxpayers for the years 1997 through 2001. The taxpayers agreed to pay the taxes according to the audit for the years 1999-2001, but did not agree to pay the audited taxes for the years 1997-1998.

The Department filed suit against the taxpayers to collect the taxes from 1997-1998. In response, the taxpayers filed exceptions of prematurity and vagueness...

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