ConAgra Foods, Inc. v. Bridges

| gDefendant-appellant, Cynthia Bridges, Secretary of the Louisiana Department of Revenue, State of Louisiana (the Department) appeals the trial court’s judgment granting the motion for summary judgment filed by plaintiff-appellee, ConAgra Foods, Inc. (ConAgra) and concluding that the corporate taxpayer is entitled to a refund of amounts paid under protest, interest, and costs. We affirm.

FACTUAL AND PROCEDURAL BACKGROUND

On December 3, 2007, ConAgra paid $123,888 in Louisiana corporation taxes under protest and gave the Department notice of its intention to file suit for recovery of the…