Case Name: Shirley McNAMARA, Secretary of Department of Revenue & Taxation for the State of Louisiana, Plaintiff-Appellant, v. SURVEY BOATS, INC., Defendant-Appellee
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 1986-06-25
Citations: 491 So. 2d 160
Docket Number: No. 85-858
Parties: Shirley McNAMARA, Secretary of Department of Revenue & Taxation for the State of Louisiana, Plaintiff-Appellant, v. SURVEY BOATS, INC., Defendant-Appellee.
Judges: Before LABORDE and KING, JJ., and PAVY, J. Pro Tem.
Reporter: Southern Reporter, Second Series
Volume: 491
Pages: 160–160

Head Matter:
Shirley McNAMARA, Secretary of Department of Revenue & Taxation for the State of Louisiana, Plaintiff-Appellant, v. SURVEY BOATS, INC., Defendant-Appellee.
No. 85-858.
Court of Appeal of Louisiana, Third Circuit.
June 25, 1986.
James C. Russell Jr. and Joanne B. Wilson, Baton Rouge, for plaintiff-appellant.
Edwards, Stefanski & Barousse, Homer E. Barousse, Jr., Crowley, Liskow & Lewis, John M. Wilson, New Orleans, for defendant-appellee.
Before LABORDE and KING, JJ., and PAVY, J. Pro Tem.
Judge H. Garland Pavy of the Twenty-Seventh Judicial District Court participated in this decision by appointment of the Louisiana Supreme Court.

Opinion:
KING, Judge.
For the reasons assigned in the suit of Shirley McNamara, Secretary of Department of Revenue and Taxation for the State of Louisiana v. John E. Chance & Associates, Inc., 491 So.2d 154 (La.App. 3rd Cir.1986), the judgment of the trial court is affirmed.
All costs of this appeal are to be paid by the defendant-appellee.
AFFIRMED.
H. GARLAND PAVY, J., dissents.