McNamara v. Colonial Pipeline Company

Full title: SHIRLEY McNAMARA, SECRETARY, DEPARTMENT OF REVENUE AND TAXATION, STATE OF…

Court: Court of Appeal of Louisiana, First Circuit

Date published: Nov 21, 1977

353 So. 2d 732 (La. Ct. App. 1977)

Opinion

No. 11534.

October 17, 1977. Rehearing Denied November 21, 1977.

APPEAL FROM NINETEENTH JUDICIAL DISTRICT COURT, PARISH OF EAST BATON ROUGE; LEWIS S. DOHERTY, III, JUDGE PRESIDING.

Whit M. Cook, II, Baton Rouge, of counsel, for plaintiff-appellant Shirley McNamara, Secretary, Department of Revenue and Taxation, State of La.

John V. Parker, Baton Rouge, of counsel, for defendant-appellee Colonial Pipeline Co.

Before BLANCHE, COVINGTON and CHIASSON, JJ.

CHIASSON, Judge.

For the reasons set forth in our opinion in "Colonial Pipeline Company v. Joseph N. Traigle, Collector of Revenue," No. 11,531, the judgment of the Trial Court herein is affirmed.

AFFIRMED.

COVINGTON, J., dissents for the reasons set forth in Chicago Bridge Iron v. Cocreham.