Legal Opinion
Shields & Shields, APLC v. State/LA Department of Revenue
Louisiana Court of Appeal
Decided March 4, 2015No. 2014 CA 0693PublishedCited by 2 opinions
1Opinion of the CourtCrain, J.
|2Shields & Shields, APLC (Shields), appeals a judgment sustaining a peremptory exception of prescription and dismissing its suit for damages against the State of Loui*879siana/Louisiana Department of Revenue (the Department). We affirm.
FACTS AND PROCEDURAL HISTORY
On or about March 23, 2009, the Department seized more than $50,000.00 from Shields’ bank account pursuant to a warrant for distraint to satisfy tax assessments that had become final and collectible. On January 14, 2011, Shields instituted this suit against the Department, alleging that its president/counsel met with Department…
2Cases cited9 opinions
- Holmes v. HendricksLouisiana Court of Appeal · 1926
- Root Glass Co. v. GaglianoLouisiana Court of Appeal · 1929
- Harvey v. Dixie Graphics, Inc.Supreme Court of Louisiana · 1992
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- IberiaBank v. Live Oak Circle Development, L.L.C.Louisiana Court of Appeal · 2013
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Cheniere Construction, Inc. v. The State of Louisiana through the Department of Revenue and TaxationLouisiana Court of Appeal · 2020
- International Rivercenter Lessee, L.L.C. v. Kimberly L. Robinson, in Her Capacity as Secretary of the Department of Revenue, State of LouisianaLouisiana Court of Appeal · 2022