Franklin Press, Inc. v. McNamara

SHORTESS, Judge.

Franklin Press, Inc. (plaintiff) has moved for dismissal of an appeal taken by the Louisiana Department of Revenue and Taxation (Department). Originally, plaintiff filed a petition with the Board of Tax Appeals (Board) to contest a portion of a tax assessment by the Department. The Department responded with a declinatory exception of no subject matter jurisdiction which the Board overruled. The Department appealed that ruling to the Nineteenth Judicial District Court (District Court). LSA-R.S. 47:1434. Plaintiff filed a motion to dismiss in District Court which was granted…