Cynthia BRIDGES, Sec., Dept. of Rev., State of Louisiana v. NELSON INDUSTRIAL STEAM CO.

PER CURIAM.

hThe rulings of the lower courts granting plaintiffs motion for summary judgment are vacated; plaintiffs motion for summary judgment is denied as genuine issues of material fact exist. La. C.C.P. Art. 966. The matter is remanded to the trial court for further proceedings pursuant to this Order. WRIT GRANTED; REVERSED; REMANDED.