Legal Opinion
Transcontinental Gas Pipeline Corp. v. Louisiana Tax Commission
Supreme Court of Louisiana
Decided March 16, 2010No. 2009-CA-1988, 2009-CA-1989, 2009-CA-1990, 2009-CA-1991, 2009-CA-1992PublishedCited by 10 opinions
1Opinion of the Court
KIMBALL, Chief Justice.
|aThis is an appeal from a declaration of uneonstitutionality by the Louisiana First Circuit Court of Appeal. This court has jurisdiction over this appeal pursuant to La. Const, art. V, § 5(D). The plaintiffs include a number of interstate natural gas pipeline companies (“interstate companies”), and the defendants are the Louisi-
ana Tax Commission (“LTC”) and various local sheriffs and assessors throughout the State. At issue is whether the Louisiana ad valorem tax scheme, in particular La. R.S. 47:1851(K) & (M), violates the Commerce Clause of the United States…
2Cases cited27 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Maine v. TaylorSupreme Court of the United States · 1986
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
22 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jones v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
- Appeal of ANR Pipeline Co. v. ANR Pipeline Co.Louisiana Court of Appeal · 2011
- Odom v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
- TBM-WC Sabine, LLC v. Sabine Parish Bd. of ReviewLouisiana Court of Appeal · 2018
- In Re: Appeal of Anr Pipeline Co., Mona Kelley, in Her Official Capacity as Cameron Parish Tax Assessor v. Anr Pipeline CompanyLouisiana Court of Appeal · 2011
5 more not listed; retrieve them via the Exa API.