Legal Opinion
Associated Hosp. Serv. v. Dept. of Revenue
Supreme Court of Louisiana
Decided November 1, 1991No. 91-C-0475PublishedCited by 4 opinions
1Opinion of the Court
588 So.2d 356 (1991)
ASSOCIATED HOSPITAL SERVICES, INC.
v.
STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.
No. 91-C-0475.
Supreme Court of Louisiana.
October 21, 1991.
Dissenting Opinion November 1, 1991.
Rehearing Denied November 21, 1991.
Marion Van Harrison, for applicant.
John Stassi, Rodney J. Lacoste, Jr., Stassi, Rausch & Giordano, for respondent.
Dissenting Opinion by Justice Lemmon November 1, 1991.
DENNIS, Justice.
The issue is whether a non-profit hospital service corporation, wholly owned by its hospital members, must collect and remit sales taxes on its receipts derived solely from…
Also in this document: Dissent.
2Cases cited19 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- Superior Coal Co. v. Department of FinanceIllinois Supreme Court · 1941
- Bonnar-Vawter, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
- Shelburne Sportswear, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1966
- Southern States Cooperative, Inc. v. DaileyWest Virginia Supreme Court · 1981
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kelly v. PORTER, INC.District Court, E.D. Louisiana · 2010
- Harrah's Bossier City Investment Co. v. BridgesLouisiana Court of Appeal · 2009
- Con-Trux Construction v. Secretary, Department of Revenue & TaxationLouisiana Court of Appeal · 1998
- Harrah's Bossier City Investment Co. v. BridgesLouisiana Court of Appeal · 2009