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COLLECTOR OF REVENUE v. WELLS FARGO LEASING CORP.

Nos. 13333, 13334.

385 So.2d 388 (1980)

COLLECTOR OF REVENUE v. WELLS FARGO LEASING CORPORATION. COLLECTOR OF REVENUE v. WELLS FARGO TRANSPORT LEASING CORPORATION.

Court of Appeal of Louisiana, First Circuit.

May 5, 1980.

Attorney(s) appearing for the Case

Art B. Haack, Baton Rouge, for plaintiff-appellant Collector of Revenue.

Martha L. Daetwyler, San Francisco, Cal., for defendants-appellees Wells Fargo Transport Leasing Corporation and Wells Fargo Leasing Corporation.

Before EDWARDS, LEAR and WATKINS, JJ.

WATKINS, Judge.

This is a consolidated appeal taken by the Collector of Revenue, State of Louisiana, from a decision of consolidated cases tried by the District Court which affirmed a judgment of the Board of Tax Appeals rendered after a consolidated hearing annulling two assessments of the Occupational License Tax (see LSA-R.S. 47:341 et seq.) against Wells Fargo Leasing Corporation and Wells Fargo Transport Leasing Corporation (hereafter collectively called "Wells...

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