McNamara v. George Engine Co.

WICKER, Judge.

This appeal arises from a suit for corporation income taxes brought on behalf of Shirley McNamara in her capacity as Secretary of the Department of Revenue and Taxation for the State of Louisiana (the State) against George Engine Company, Inc. (GECO), a Louisiana corporation with its commercial domicile in Louisiana. After the case was submitted on numerous stipulations, the trial court rendered judgment in favor of GECO, dismissing the State’s suit. We reverse and remand.

The stipulations set forth the following pertinent facts: GECO is a corporation duly organized and validly…