International Business Machines Corp. v. Ott
Supreme Court of Louisiana
1Opinion of the Court
MOISE, Justice.
These consolidated suits are for the recovery of taxes paid the City of New Orleans and the State of Louisiana under protest.
The cases were tried on stipulation of facts and decided in favor of plaintiff, International Business Machines Corporation; recovery being granted against the defendant, Lionel G. Ott, Commissioner of the Department of Public Finance and Tax Collector for the City of New Orleans, in the sum of $4,491.17, and against the defendant, George Montgomery, State Tax Collector for the City of New Orleans, in the sum of $1,899.12. Defendants have appealed from…
Also in this document: Concurrence.
2Cases cited8 opinions
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- James Stewart & Co. v. SadrakulaSupreme Court of the United States · 1940
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
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3Cited by8 opinions
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- Fountain v. New Orleans Public Service, Inc.District Court, E.D. Louisiana · 1967
- Natural Gas & Oil Corp. v. WaggonnerLouisiana Court of Appeal · 1963
- Beauregard Electric Cooperative, Inc. v. Louisiana Public Service CommissionSupreme Court of Louisiana · 1979
- Puerto Rico Drydock & Marine Terminals, Inc. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1961
3 more not listed; retrieve them via the Exa API.