DECUIR, Judge.
In this tax collection case, Louisiana Machinery Company, LLC (LMC), appeals a partial summary judgment enforcing the assessment of the taxing authorities. The taxing authorities, through their designated collector, answered the appeal seeking sanctions against LMC for filing a frivolous appeal.
FACTS AND PROCEDURAL HISTORY
LMC is the franchise dealer for Caterpillar. As such, LMC sold, leased and repaired CAT equipment in LaSalle...
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