Legal Opinion
Analysts, Inc. v. McNamara
Louisiana Court of Appeal
Decided March 4, 1987No. CA 85 1523PublishedCited by 1 opinion
1Opinion of the Court
GROVER L. COVINGTON, Chief Judge.
In this case the taxpayer, The Analysts, Inc., sued the Secretary of the Department of Revenue and Taxation, State of Louisiana, for refund of a sales and/or use tax which was levied for the period of January 1, 1978 through June 30, 1983 and which was paid by the taxpayer under protest.
It is the position of the taxpayer that the property upon which the tax was levied was “articles of tangible personal property ... produced or manufactured in this state, for export,” which under La.R.S. 47:305(5) is exempt or excluded from taxation. It is the position of the…
2Cases cited5 opinions
- Brown v. B & G Crane Service, Inc.Louisiana Court of Appeal · 1965
- Smith v. Preferred Risk Mutual Insurance CompanyLouisiana Court of Appeal · 1966
- Vallier v. Aetna Finance CompanyLouisiana Court of Appeal · 1963
- DECATUR-ST. LOUIS COMBINED EQUITY PROPERTIES, INC. v. AbercrombieLouisiana Court of Appeal · 1985
- Howard v. General Motors Acceptance Corp.Louisiana Court of Appeal · 1975
3Cited by1 opinion
- Soderquist v. KramerLouisiana Court of Appeal · 1992