FOR IMMEDIATE NEWS RELEASE  

NEWS RELEASE # 010

FROM: CLERK OF SUPREME COURT OF LOUISIANA

The Opinions handed down on the 30th day of January, 2004, are as follows:

BY KIMBALL, J.:

2003-C-0211 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.

REVERSED.

BY TRAYLOR, J.:

2003-CK-2754 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.

REVERSED AND REMANDED.

CALOGERO, C.J., concurs for the reasons assigned by Victory. J.

VICTORY, J., concurs and assigns reasons.

KNOLL, J., concurs in result.