Legal Opinion
RJ D'HEMECOURT PETROLEUM v. McNamara
Supreme Court of Louisiana
Decided November 28, 1983No. 83-CA-1231PublishedCited by 70 opinions
1Opinion of the Court
444 So.2d 600 (1983)
R.J. D'HEMECOURT PETROLEUM, INC., et al.
v.
Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana.
No. 83-CA-1231.
Supreme Court of Louisiana.
November 28, 1983.
Rehearing Denied February 2, 1984.
Frank J. Uddo, New Orleans, for plaintiff-appellee.
Howard M. Romaine, Baton Rouge, for defendant-appellant.
WATSON, Justice.
In this class action suit by Louisiana retail gasoline merchants, plaintiffs asked that LSA-R.S. 47:353[1] be declared unconstitutional as to them and occupational license taxes paid under protest be refunded. The trial court…
2Cases cited14 opinions
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- Harris v. McRaeSupreme Court of the United States · 1980
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- New York City Transit Authority v. BeazerSupreme Court of the United States · 1979
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3Cited by70 opinions
- Miller v. LammicoSupreme Court of Louisiana · 2008
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- Becht v. Morgan Bldg. & Spas, Inc.Supreme Court of Louisiana · 2003
- Stevens v. Winn-Dixie of LouisianaLouisiana Court of Appeal · 1995
- Picard v. Vermilion Parish School Bd.Louisiana Court of Appeal · 2001
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