Bridges v. Bullock

l iThe Louisiana Department of Revenue, through its Secretary,1 appeals a trial court judgment affirming the decision of the Louisiana Board of Tax Appeals in favor, of the taxpayers, Kenneth Bullock and Margaret. Bullock. The taxpayers also appeal the judgment seeking an award for the specific dollar amount of the refunds requested in their tax returns. For the following reasons, we affirm the judgment and remand to the trial court.

FACTS

' Kenneth Bullock and Margaret Bullock (“the-; Bullocks”)' are- members' of JPS Equipment, LLC (“JPS”),'a multi-member Louisiana limited liability company in…