BP Products North America, Inc. v. Bridges

12Cynthia Bridges, Secretary of the Louisiana Department of Revenue (the Department), appeals a judgment granting partial summary judgment in favor of BP Products North America, Inc. 1 (BP Ex & 0) and denying the Department’s cross-motion for partial summary judgment on the issue of whether income from BP Ex <& O’s sale of the Alliance refinery in Belle Chasse, Louisiana, should have been classified as allocable income and taxed solely by the State of Louisiana, or whether, as BP Ex & O contended and the district court determined, those proceeds were ap-portionable income, taxable…