Loop, Inc. v. Collector of Revenue, State of Louisiana

DUFRESNE, Judge.

This is an appeal by the Louisiana Collector of Revenue, plaintiff-appellant, from a judgment sustaining the declinatory exceptions of lack of jurisdiction over the person and the subject matter, and dismissing this suit for review of a decision of the Board of Tax Appeals in favor of Loop, Inc., defendant-appellee. Although we find that the exceptions of lack of subject matter and personal jurisdiction were improperly sustained, we nonetheless hold that venue was improper and that the suit was properly dismissed.

FACTS

On March 23,1983, the Collector issued a franchise tax…