BP PRODUCTS NORTH AMERICA, INC. v. BRIDGES

No. 2010 CA 1860.

77 So.3d 27 (2011)

BP PRODUCTS NORTH AMERICA, INC. v. Cynthia BRIDGES, Secretary of the Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

August 10, 2011.


Attorney(s) appearing for the Case

Robert S. Angelico , Cheryl M. Kornick , K. Todd Wallace , Kelly B. Becker , Liskow & Lewis, New Orleans, LA, for Plaintiff-Appellee BP Products North America, Inc.

James R. Swanson , Loretta G. Mince , Lance C. McCardle , Alysson L. Mills , Fishman, Haygood, Phelps, Walmsley, Willis & Swanson, L.L.P., New Orleans, LA, Rickey W. Miniex , Clyde R. Simien , Todd M. Swartzendruber Simien & Miniex, APLC, Lafayette, LA, for Defendant-Appellant Cynthia Bridges, Secretary of the Department of Revenue, State of Louisiana.

Before PARRO, GUIDRY, and HUGHES, JJ.


PARRO, J.

Cynthia Bridges, Secretary of the Louisiana Department of Revenue (the Department), appeals a judgment granting partial summary judgment in favor of BP Products North America, Inc.1 (BP Ex & O) and denying the Department's cross-motion for partial summary judgment on the issue of whether income from BP Ex & O's sale of the Alliance refinery in Belle Chasse, Louisiana, should have been classified as allocable income and...

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