CONAGRA FOODS, INC. v. BRIDGES

No. 2010 CA 0907.

48 So.3d 1249 (2010)

CONAGRA FOODS, INC. v. Cynthia BRIDGES, Secretary of the Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

October 29, 2010.


Attorney(s) appearing for the Case

Phyllis D. Sims , Christopher J. Dicharry , Jenny N. Phillips , Baton Rouge, LA, for Plaintiff-Appellee ConAgra Foods, Inc.

Elroy A. James , Debra Morris , Florence B. Saenz , Joe F. Stevenson , Bradley S. Blanchard , Baton Rouge, LA, for Defendant-Appellant Cynthia Bridges, Secretary of the Department of Revenue, State of Louisiana.

Before KUHN, PETTIGREW, and KLINE, JJ.


KUHN, J.

Defendant-appellant, Cynthia Bridges, Secretary of the Louisiana Department of Revenue, State of Louisiana (the Department) appeals the trial court's judgment granting the motion for summary judgment filed by plaintiff-appellee, ConAgra Foods, Inc. (ConAgra) and concluding that the corporate taxpayer is entitled to a refund of amounts paid under protest, interest, and costs. We affirm.

FACTUAL AND PROCEDURAL BACKGROUND

On December 3, 2007...

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