
994 So.2d 154 (2008)
GISCLAIR
v.
LOUISIANA TAX COM'N.
No. 2008 CA 1616.
Court of Appeal of Louisiana, First Circuit.
October 31, 2008.
WHIPPLE, J.
Decision without published opinion. Judgments Reversed and Remanded.
DOWNING, J., concurs and assigns reasons.
