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CIERVO v. ROBINSON

NUMBER 2020 CA 1106.

323 So.3d 893 (2021)

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: April 16, 2021.

Attorney(s) appearing for the Case

William A. Neilson, Sr. , Kyle A. Spaulding , New Orleans, LA, Kevin M. Wheeler , Perry R. Staub, Jr. , Donald J. Miester, Jr. , New Orleans, LA, Counsel for Plaintiff/Appellee, The Succession of Anthony Ciervo, Jr.

Miranda Y. Scroggins , Antonio C. Ferachi , Wendy Ramnarine , Brandea P. Averett , Debra Morris , Brian DeJean , Daryl Causey , Baton Rouge, LA, Counsel for Defendant/Appellant, Kimberly L. Robinson, Secretary, Department of Revenue, State of Louisiana.

BEFORE: WHIPPLE, C.J., WELCH, AND CHUTZ, JJ.

This matter is before us on appeal by Kimberly Robinson, in her capacity as the Secretary of the Department of Revenue for the State of Louisiana (LDR), challenging a judgment of the Board of Tax Appeals (BTA) granting a motion for entry of judgment filed by the Succession of Anthony Ciervo, Jr. ("the Succession"). For the reasons...

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