Thomas v. Bridges, 120 So. 3d 338

Louisiana Department of Revenue seeks review of a district court judgment that reversed the Board of Tax Appeals and overturned the sales tax assessment against Thomas, a Louisiana resident and sole member of Angels Rocks, LLC (Montana).
Angels Rocks, LLC was formed in Montana with Thomas as sole member; Angels Rocks purchased the RV in Louisiana and Montana issued title to Angels Rocks.
DOR issued notices alleging Thomas personally owed Louisiana sales tax; final notice totaled $46,509.60.
Thomas petitioned the Board of Tax Appeals alleging Angels Rocks purchased the RV; the Board found Thomas personally liable.
Thomas appealed to the 21st Judicial District Court after the Board decision; the district court denied the DOR’s motion to dismiss and then reversed the Board’s decision.
The Department timely appealed, asserting errors related to the petition’s review procedure and the district court’s reversal of the Board’s decision.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Right to appeal review and bond timing	Thomas has right to appeal; relied on Board’s assurances.	Bond was improper/untimely; letter of credit did not satisfy statute.	Assignment 1: denial of dismissal upheld; Thomas had standing to appeal.
Alter ego/veil piercing and fraud	No evidence of fraud; Montana LLC not alter ego of Thomas.	Riggins factors show alter ego; fraud to avoid tax.	Assignment 2: district court did not err; veil not pierced.

Rochon v. Young, 6 So.3d 890 (La.App. 1 Cir. 2009) (courts look to substance of pleadings, not labels)
Richardson v. North Oaks Hosp., 91 So.3d 361 (La.App. 1 Cir. 2012) (appeals favored and should be maintained when possible)
Stadtlander v. Ryan’s Family Steakhouses, Inc., 794 So.2d 881 (La.App. 2 Cir. 2001) (appeal not to be dismissed for mere technicalities)
Riggins v. Dixie Shoring Co., Inc., 590 So.2d 1164 (La.1991) (five-factor alter ego test for piercing corporate veil)