OF SUPREME COURT OF LOUISIANA
The Opinions handed down on the 30th day
of January, 2004, are as follows:
KEVIN ASSOCIATES, L.L.C. (SUCCESSOR IN INTEREST
THROUGH MERGER TO YENDIS PROPERTIES, INC.) v. BRETT
CRAWFORD, SECRETARY OF THE DEPARTMENT OF REVENUE, STATE
OF LOUISIANA (Parish of E. Baton Rouge)
For the reasons
assigned, we find the commercial domicile of Yendis
was in Louisiana. We also conclude that the Louisiana
corporate income and franchise taxes sought to be imposed
on Yendis does not conflict with the protections afforded
by the Due Process or Commerce Clauses of the U. S.
Constitution. Yendis is therefore not entitled to a
refund of the taxes, penalties and interest it paid
under protest. The judgments of the lower courts to
the contrary are hereby reversed.
STATE IN THE INTEREST OF D.W. (Parish of Calcasieu)
For the foregoing
reasons, the rulings of the trial and appellate courts
are reversed. The matter is remanded to the juvenile
court for disposition not inconsistent with this opinion.
concurs for the reasons assigned by Victory. J.
concurs and assigns reasons.
KNOLL, J., concurs