Bean Contracting Co. ex rel. C.F. Bean Corp. v. Tarver

WALTZER, Judge.

This appeal by the Department of Revenue and Taxation of the State of Louisiana is from a February 22, 1992 judgment of the Twenty-Fifth Judicial District Court, *520Parish of Plaquemines, the Honorable William A. Roe, Judge, presiding. The judgment reversed, vacated, and set aside an October 18, 1990 judgment of the Board of Tax Appeals.

On December 3, 1979 the Department of Revenue issued a “Notice of Assessment and Notice of Right to Appeal to the Louisiana Board of Tax Appeals” to Bean Contracting Company. Subsequent to audit, the Department found that Bean Contracting Company…