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ZELIA, LLC v. ROBINSON

No. 19-CA-372.

286 So.3d 1268 (2019)

ZELIA, LLC, v. Kimberly ROBINSON, Secretary, Louisiana Department of Revenue, et al.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied January 10, 2020.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLANT, ZELIA, LLC, Cloyd F. Van Hook.

COUNSEL FOR DEFENDANT/APPELLEE, KIMBERLY ROBINSON, SECRETARY, STATE OF LOUISIANA, DEPARTMENT OF REVENUE, Miranda Y. Scroggins , Antonio C. Ferachi , Debra D. Morris , Brian C. DeJean.

Panel composed of Judges Jude G. Gravois, Marc E. Johnson, and Stephen J. Windhorst.

Appellant, Zelia, LLC, seeks review of the Louisiana Board of Tax Appeals April 10, 2019 judgment granting the motion for summary judgment filed by appellee, Kimberly Robinson, Secretary, Department of Revenue & Taxation, State of Louisiana, and denying the cross-motion for summary

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