Legal Opinion

Cajun Electric Power Cooperative, Inc. v. McNamara

Louisiana Court of Appeal

Decided May 30, 1984No. 83 CA 0680PublishedCited by 26 opinions

1Opinion of the Court

CARTER, Judge.

This is a suit filed by Cajun Electric Power Cooperative, Inc. (Cajun) and Stone and Webster Engineering Corporation (S & W) for refund of sales and use taxes paid under protest by Cajun to the State of Louisiana.

In April of 1971, Gulf States Utilities Company (GSU) and S & W entered into a contract for the construction of the River Bend Nuclear Power Plant.

Eight years later (August, 1979), during the course of the construction, GSU and Cajun agreed that Cajun would become a 30% co-owner of River Bend. Pursuant to this agreement, GSU and Cajun executed a contract captioned…

2Cases cited17 opinions

  1. McCann v. ToddSupreme Court of Louisiana · 1943
  2. Grand Isle Campsites, Inc. v. CheekSupreme Court of Louisiana · 1972
  3. Josephs v. AustinLouisiana Court of Appeal · 1982
  4. Daily States Pub. Co. v. UhaltSupreme Court of Louisiana · 1930
  5. Ault Wiborg Co. of Canada v. Carson Carbon Co.Supreme Court of Louisiana · 1935

12 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Zapata Haynie Corp. v. LarpenterLouisiana Court of Appeal · 1991
  2. Guilbeaux v. Times of Acadiana, Inc.Louisiana Court of Appeal · 1997
  3. Bill Roberts, Inc. v. McNamaraSupreme Court of Louisiana · 1989
  4. Transit Management of Southeast Louisiana, Inc. v. Group Insurance Administration, Inc.Court of Appeals for the Fifth Circuit · 2000
  5. Latiolais v. BFI of Louisiana, Inc.Louisiana Court of Appeal · 1990

21 more not listed; retrieve them via the Exa API.

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