Legal Opinion
Lowe's Home Center, Inc. v. Kennedy
Louisiana Court of Appeal
Decided October 27, 1999No. 32,443-CAPublishedCited by 2 opinions
1Opinion of the Court
JjWILLIAMS, Judge.
The defendant, Secretary, Louisiana Department of Revenue and Taxation (“Department”), appeals a judgment in favor of the plaintiff, Lowe’s Home Centers, Inc. (“Lowe’s”). The district court affirmed the decision of the Louisiana Board of Tax Appeals vacating a tax assessment issued *712to Lowe’s by the Department. For the following reasons, we affirm.
FACTS
Lowe’s owns and operates a national chain of home improvement stores. During the audit period of January 1991 to January 1994, Lowe’s opened several new stores in Louisiana. Lowe’s purchased display racks and shelves for the…
2Cases cited3 opinions
- ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
- Holladay v. Louisiana State Board of Medical ExaminersLouisiana Court of Appeal · 1997
- Potashnick Const., Inc. v. LA. DEPT. OF REV. & TAXATIONLouisiana Court of Appeal · 1985
3Cited by2 opinions
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