Louisiana Court of Appeal June 29, 1992, Nos. 91 CA 0876-91 CA 0878 (St. Gabriel Industrial Enterprises, Inc. v. Broussard)

WATKINS, Judge.

These consolidated cases are efforts by three corporate taxpayers, which are wholly owned by the same individual, to obtain refunds of taxes paid under protest. Following unsuccessful appearances before the Board of Tax Appeals (Board), the plaintiffs filed suit in the district court.