BRIDGES, SEC. OF DEPT. OF REV. v. GEOFFREY

No. 2007 CA 1063.

984 So.2d 115 (2008)

Cynthia BRIDGES, SECRETARY OF the DEPARTMENT OF REVENUE, STATE of Louisiana v. GEOFFREY, INC.

Court of Appeal of Louisiana, First Circuit.

Writ Denied April 25, 2008.


Attorney(s) appearing for the Case

Jack M. Alltmont, Sharon Cormack Mize, Peter S. Title, April L. Watson, New Orleans, LA, and Barry Kelly, Sharon T. Pierre, Baton Rouge, LA, for Plaintiff/Appellee Cynthia Bridges.

William Grace, Jr., New Orleans, LA, and Paul H. Frankel, Pro Hac Vice, Irwin M. Slomka, Pro Hac Vice, New York, NY, for Defendant/Appellant Geoffrey, Inc.

Before WHIPPLE, GUIDRY, and HUGHES, JJ.


GUIDRY, J.

Geoffrey, Inc. (Geoffrey) appeals from the trial court's judgment, which upheld the State of Louisiana, Department of Revenue's (Department) imposition of corporate income and franchise taxes for the tax years ending January 1995 through January 1998.1 For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

Geoffrey is a Delaware Corporation, formed in 1984 as a holding company in the consolidated...

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