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McLANE SOUTHERN, INC. v. BRIDGES

No. 2010 CA 1259.

64 So.3d 886 (2011)

McLANE SOUTHERN, INC. v. Cynthia BRIDGES, Secretary of the Department of Revenue of the State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

May 6, 2011.

Attorney(s) appearing for the Case

George Denegre, Jr. , Robert S. Angelico , Dena L. Oliver , New Orleans, LA, for Plaintiff-Appellant McLane Southern, Inc.

Antonio Charles Ferachi , Baton Rouge, LA, for Defendant-Appellee Cynthia Bridges, Secretary of the Louisiana Department of Revenue.

Before KUHN, PETTIGREW, and HIGGINBOTHAM, JJ.

PETTIGREW, J.

Plaintiff, McLane Southern, Inc. ("McLane"), appeals a summary judgment of the trial court dismissing its claim against defendant, Louisiana Department of Revenue ("Department"), for refund of taxes paid under protest. For the reasons that follow, we reverse and render.

FACTS AND PROCEDURAL HISTORY

According to the record, McLane is a wholesaler of tobacco products whose business facility is...

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