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HERMAN E. v. ROBINSON

2019 CA 0213.

292 So.3d 561 (2019)

HERMAN E. and Evelyn G. Crotwell, Jr. v. Kimberly Lewis ROBINSON, Secretary Louisiana Department of Revenue.

Court of Appeal of Louisiana, First Circuit.

Judgment rendered December 27, 2019.

Attorney(s) appearing for the Case

Robert C. Barrett, Jr. , Baton Rouge, Louisiana, Attorney for Plaintiffs/Appellants, Herman and Evelyn Crotwell.

Brian DeJean , Antonio C. Ferachi , Brandea P. Averett , Debra Morris , Miranda Y. Scroggins , Baton Rouge, Louisiana, Attorneys for Defendant/Appellee, Kimberly Robinson, Secretary, Louisiana Department of Revenue.

BEFORE: McCLENDON, WELCH, AND HOLDRIDGE. JJ.

Herman E. Crotwell, Jr. and Evelyn G. Crotwell ("Taxpayers") seek review of an adverse decision of the Board of Tax Appeals ("Board"), which found that their claim for a refund of state income taxes from Kimberly Robinson, Secretary, Louisiana Department of Revenue ("Secretary"), was prescribed. For the reasons below, we reverse and...

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