Louisiana Court of Appeal December 23, 1986, No. CA 85 1431 (Loe v. McNamara)

JOHN S. COVINGTON, Judge.

Plaintiffs suspensively appeal the district court judgment sustaining the peremptory exception raising the objection of res judi-cata.

The Louisiana Department of Revenue and Taxation (R & T) issued Glen D. Loe and Mavis R. Loe, husband and wife, residents of LaSalle Parish, a notice of final assessment on May 21, 1982, increasing their income tax liability by $53,938.