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TOTAL GAS & POWER NORTH AMERICA, INC. v. BRIDGES

No. 2007 CA 2516.

999 So.2d 9 (2008)

TOTAL GAS & POWER NORTH AMERICA, INC. v. Cynthia BRIDGES, Secretary of Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

October 31, 2008.

Attorney(s) appearing for the Case

Jesse R. Adams, Nicole Crighton, Andre B. Burvant, New Orleans, Louisiana, for Plaintiff-Appellee Total Gas & Power North America, Inc.

David M. Hansen, Elroy A. James, Joseph F. Stevenson, Monica Doss Washington, Baton Rouge, Louisiana, for Defendant-Appellant Secretary of the Department of Revenue for the State of Louisiana.

Before: KUHN, GUIDRY, and GAIDRY, JJ.

KUHN, J.

This appeal involves a dispute regarding the computation of the Louisiana corporation income tax liability of plaintiff-taxpayer, Total Gas & Power North America, Inc. ("Total Gas") for taxable periods ending December 31, 2001, and December 31, 2002. Defendant, Cynthia Bridges, Secretary of the Department of Revenue of the State of Louisiana ("the Department") appeals the trial court's summary judgment in favor of Total Gas that ordered the Department...

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