Legal Opinion
American Moving and Storage of Leesville, Inc. v. Bridges
Louisiana Court of Appeal
Decided December 8, 2010No. 10-825PublishedCited by 2 opinions
1Opinion of the Court
GENOVESE, Judge.
[,The Department of Revenue, State of Louisiana (Department), appeals the trial court’s affirmation of a decision of the Board of Tax Appeals which concluded that no tax was due by American Moving and Storage of Leesville, Inc. (American). For the following reasons, we affirm.
FACTUAL AND PROCEDURAL BACKGROUND
American is engaged in the business of packing the personal goods of military personnel for shipment and shipping them to other bases from Fort Polk, Louisiana. American purchases raw materials, such as corrugated cardboard, lumber, nails, and tape, to construct the crates…
2Cases cited5 opinions
- ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
- Collector of Revenue v. Murphy Oil Co.Louisiana Court of Appeal · 1977
- Crawford v. American National Petroleum Co.Louisiana Court of Appeal · 2001
- HANOVER COMPRESSOR v. Department of RevenueLouisiana Court of Appeal · 2003
- International Export Packers of Louisiana, Inc. v. StateLouisiana Court of Appeal · 1982
3Cited by2 opinions
- Louis B. Viviano v. Cynthia Bridges, in Her Capacity as SEC. of the Dept. of Rev., State of La.Louisiana Court of Appeal · 2012
- Viviano v. BridgesLouisiana Court of Appeal · 2012