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SUCCESSION OF CIERVO v. ROBINSON

No. 2019 CA 0140.

291 So.3d 1063 (2019)

The SUCCESSION OF Anthony CIERVO, Jr., v. Kimberly L. ROBINSON, Secretary, Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: December 12, 2019.

Attorney(s) appearing for the Case

William A. Neilson, Sr. , Kyle A. Spaulding , New Orleans, Louisiana, and Kevin M. Wheeler , Donald J. Miester, Jr. , New Orleans, Louisiana, Counsel for Plaintiff/Appellant, The Succession of Anthony Ciervo, Jr.

Miranda Y. Scroggins , Antonio Ferachi , Debra Morris , Brian DeJean' , Baton Rouge, Louisiana, Counsel for Defendant/Appellee, Kimberly Robinson, Secretary of the Louisiana Department of Revenue.

BEFORE: McDONALD, THERIOT, AND CHUTZ, JJ.

In this income tax prescription case, a taxpayer's succession seeks review of a decision of the Board of Tax Appeals ("BTA"), which dismissed its Petition for Redetermination of Assessment filed against the Louisiana Department of Revenue ("LDR"). For the reasons set forth herein, we reverse and remand to the BTA.

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