Hunt v. McNamara

JASPER E. JONES, Judge.

This is an appeal of a trial court judgment reversing a decision of the Louisiana Board of Tax Appeals. The plaintiff-appel-lee is Hubert I. Hunt. The defendant-appellant is the Louisiana Department of Revenue and Taxation.

We reverse.

FACTS

On October 19, 1982, Bossier Mobile Homes, Inc., a commercial dealer and owner of a new mobile home, and Givens Travel Center, Inc., owner of Lot 48 of Mobile Estate Subdivision in Shreveport, Louisiana, executed a document denominated as an “Affidavit To Immobilize Mobile Home.” This document, which described the lot and the mobile…