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TOYOTA MOTOR CREDIT CORP. v. ROBINSON

NUMBER 2021 CA 0732.

342 So.3d 372 (2022)

TOYOTA MOTOR CREDIT CORPORATION v. Kimberly L. ROBINSON, Secretary, Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

Judgment Rendered: May 9, 2022.

Attorney(s) appearing for the Case

William M. Backstrom, Jr. , Baton Rouge, LA, Counsel for Plaintiff/Second Appellant/Appellee, Toyota Motor Credit Corporation.

Christopher K. Jones , Antonio C. Ferachi , Baton Rouge, LA, Counsel for Defendant/First Appellant/Appellee, Kimberly Robinson, in her capacity as Secretary for the Department of Revenue.

BEFORE: WHIPPLE, C.J., PENZATO, AND HESTER, JJ.

In this tax appeal involving a claim for refund of overpayment of franchise taxes, both parties appeal the judgment of the Board of Tax Appeals ("the BTA") granting in part and denying in part each of the parties' cross-motions for summary judgment, ordering a partial refund of franchise taxes, and dismissing all other claims. For...

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