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ORILLION v. CRAWFORD

No. 2005 CA 0559.

964 So.2d 950 (2007)

Susan ORILLION Individually and as the Administratrix of the Succession of Gerald Orillion v. Brett CRAWFORD, Secretary Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Rehearing Granted May 7, 2007.

Attorney(s) appearing for the Case

Dennis R. Whalen, Baton Rouge, for Plaintiff-Appellant Susan Orillion.

David M. Hansen, Baton Rouge, for Defendant-Appellee Secretary Department of Revenue and Taxation, State of Louisiana.

Before: KUHN, GUIDRY, PETTIGREW, DOWNING, and HUGHES, JJ.

PETTIGREW, J.

In this case, plaintiff, Susan Orillion, individually and as the administratrix of the succession of Gerald Orillion, appeals from an adverse trial court judgment in favor of defendant, Department of Revenue and Taxation, State of Louisiana ("the Department"), maintaining the assessment by the Louisiana Board of Tax Appeals ("the Board") against Mrs. Orillion for Louisiana income taxes owed on a personal injury damage award. For the reasons that follow...

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