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KENNEDY v. UNITED AIRLINES, INC.

No. 01-CA-426.

797 So.2d 186 (2001)

John Neely KENNEDY, Secretary of the Louisiana Department of Revenue v. UNITED AIRLINES, INC.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied November 8, 2001.

Attorney(s) appearing for the Case

Bruce J. Oreck, Jesse R. Adams, III, Adam W. Chase, Oreck, Bradley, Crighton, Adams & Chase, New Orleans, LA, Attorneys for Defendant/Appellant.

Gary J. Elkins, Richard L. Traina, J. Shea Dixon, Elkins, P.L.C., New Orleans, LA, Attorneys for Plaintiff/Appellee.

Panel composed of Judges SOL GOTHARD, MARION F. EDWARDS and WALTER J. ROTHSCHILD.

GOTHARD, Judge.

Defendant, United Airlines ("United") appeals from a summary judgment in favor of plaintiff, John Neely Kennedy Secretary of the Louisiana Department of Revenue, ("Department"), finding that United is liable for sales tax for its purchase of jet fuel, and awarding plaintiff attorney's fees and costs. For the following reasons, we affirm the decision of the trial court.

ANALYSIS

A...

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