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SUPREME COURT OF LOUISIANA

NUMBER 96-C-1907

IN RE: GEORGIA GULF CORPORATION AND ROBERT HARRISON, AND KENNETH E. SAMAHA AND SALES TAX, INC. VERSUS BOARD OF ETHICS FOR PUBLIC EMPLOYEES

ON WRIT OF CERTIORARI TO THE COURT OF APPEAL, FIRST CIRCUIT, STATE OF LOUISIANA

KNOLL, Justice.* This case arises out of a petition for judicial review of the administrative decision of the Commission on Ethics for Public Employees (Ethics Commission). The Ethics Commission filed charges against a former senior agent for the Louisiana Department of Revenue and Taxation, as well as a wholly owned corporation that the former agent created, and the corporation that hired the former revenue agent to determine tax overpayments it made to the state of Louisiana. After conducting an evidentiary hearing, the Ethics Commission concluded that ethical violations occurred and imposed fines. The Court of Appeal, First Circuit, reversed the determination of the Ethics Commission, finding that the alleged ethical violators were not afforded a fair tribunal which comported with the requirements of due process.1 We granted certiorari2 to
*

Marcus, J. not on panel. Rule IV, Part 2,

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Louisiana Law