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BRIDGES v. HERTZ EQUIPMENT RENTAL CORP.

No. 45,647-CA.

47 So.3d 519 (2010)

Cynthia BRIDGES, Secretary, Louisiana Dept. of Revenue, Plaintiff-Appellant v. HERTZ EQUIPMENT RENTAL CORPORATION, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied September 16, 2010.

Attorney(s) appearing for the Case

Jack Marks Alltmont , Max Nathan, Jr. , Peter Stephen Title , Sharon Cormack Mize , Robert F. Mulhearn, Jr. , Monica Doss Washington , Shone T. Pierre , David Michael Hansen , Antonio C. Ferachi , Donald Bowman , Miranda Conner , New Orleans, LA, for Appellant.

Phelps Dunbar, LLP, New Orleans, LA, by Harry Rosenberg , Christopher K. Ralston , Stephanie Villagomez , for Appellee.

Before BROWN, WILLIAMS & PEATROSS, JJ.

PEATROSS, J.

This appeal was transferred to this court from the fifth circuit court of appeal by order of the Louisiana Supreme Court due to a conflict between an attorney and the fifth circuit which required the recusal of that entire court.

In this suit filed by the Louisiana Department of Revenue ("LDR") to collect sales and use taxes owed by Defendant, Hertz Equipment Rental Corporation ("HERC"), a wholly owned subsidiary of the Hertz Corporation ("Hertz...

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