Legal Opinion
Bel Oil Corporation v. Roland
Supreme Court of Louisiana
Decided January 15, 1962No. 45795PublishedCited by 11 opinions
1Opinion of the Court
HAWTHORNE, Justice.
Bel Oil Corporation and Calcasieu Paper Company, Inc., both Louisiana corporations, instituted this suit against the Collector of Revenue, State of Louisiana, to recover Louisiana severance taxes of $5372.64 paid under protest for December, 1958, and to be reimbursed for all other such taxes paid in the future during the pendency of this suit. 1 The suit was dismissed on exception of no cause and no right of action, and plaintiffs have appealed.
Article 10, Section 21, of the Louisiana Constitution of 1921 provides:
“Taxes may be levied on natural resources severed from the…
2Cases cited16 opinions
- Phillips Petroleum Co. v. WisconsinSupreme Court of the United States · 1954
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Commonwealth Edison Co. v. StateMontana Supreme Court · 1980
- City of New Orleans and Robert E. Develle, Director of Finance of the City of New Orleans v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1967
- Transcontinental Gas Pipeline Corp. v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010
- Edwards v. ParkerSupreme Court of Louisiana · 1976
6 more not listed; retrieve them via the Exa API.