BRIDGES v. CITIFINANCIAL AUTO CORPORATION

NUMBER 2018 CA 0734.

266 So.3d 939 (2018)

Cynthia BRIDGES, Secretary, Department of Revenue, State of Louisiana, v. CITIFINANCIAL AUTO CORPORATION Formerly Transouth Financial Corporation.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: November 5, 2018.


Attorney(s) appearing for the Case

Christopher K. Jones , Antonio Ferachi , Brent Cobb , Debra Dauzat Morris , Baton Rouge, LA, Counsel for Plaintiff/Appellee, Kimberly Robinson, in her capacity as successor to Cynthia Bridges, Secretary, Louisiana Department of Revenue.

Kent A. Lambert , Katie L. Dysart , Meghan E. Carter , New Orleans, LA, and Richard A. Leavy , New York, NY, Counsel for Defendant/Appellant, Citifinancial Auto Corporation, formerly known as Transouth, Financial Corporation.

BEFORE: GUIDRY, THERIOT, AND PENZATO, JJ.


A taxpayer appeals a default judgment rendered against it, finding it liable for a deficient sum of taxes, penalties, and interest as assessed by the Louisiana Department of Revenue. For the following reasons, we reverse.

FACTS AND PROCEDURAL HISTORY

Following an audit, the Louisiana Department of Revenue determined...

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