Legal Opinion
Odom v. Southern Natural Gas Co.
Louisiana Court of Appeal
Decided August 17, 2011No. 46,598-CA, 46,599-CA, 46,600-CAPublishedCited by 5 opinions
1Opinion of the CourtWilliams, J.
hln these consolidated cases, the defendants, Southern Natural Gas Company, Tennessee Gas Pipeline Company, and ANR Pipeline Company, appeal separate judgments in favor of the Assessors in East Carroll Parish, West Carroll Parish and Jackson Parish. The district courts reversed and vacated a ruling of the Louisiana Tax Commission. For the following reasons, we affirm.
FACTS
ANR Pipeline Company, Southern Natural Gas Company and Tennessee Gas Pipeline Company (“the taxpayers”) are natural gas pipeline companies that operate in Louisiana and in interstate commerce. Their property is classified as…
2Cases cited13 opinions
- Jackson v. State Ex Rel. Dept. of Corrs.Supreme Court of Louisiana · 2001
- Sudwischer v. Estate of HuffpauirSupreme Court of Louisiana · 1997
- Burmaster v. Plaquemines Parish GovernmentSupreme Court of Louisiana · 2008
- Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010
- Smith v. State Dept. of Health & HospitalsLouisiana Court of Appeal · 2005
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3Cited by5 opinions
- ANR Pipeline Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 2012
- Bonvillain v. Tennessee Gas Pipeline Co.Louisiana Court of Appeal · 2011
- Bobby W. Edmiston, in His Official Capacity as Bossier Parish Assessor v. Louisiana Riverboat Gaming Partnership d/b/a DiamondJacks Casino & Resort and the Louisiana Tax CommissionLouisiana Court of Appeal · 2019
- Odom v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
- Ramsey v. La. State Racing Comm'nLouisiana Court of Appeal · 2018