Legal Opinion

Unocal Pipeline Co. v. Kennedy

Louisiana Court of Appeal

Decided December 30, 2004No. 2003 CA 1946, 2003 CA 1947PublishedCited by 1 opinion

1Opinion of the CourtRparro, J.

This case involves an appeal by the Louisiana Department of Revenue from a district court judgment granting a motion for summary judgment in favor of a corporate taxpayer and ordering' it to refund $909,241.08 and $222,895.53' in taxes that were paid under protest, based on a finding that the taxpayer’s income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is affirmed.

Factual Background and Procedural History

In 1986, Pure Transportation Company was merged into Unocal Pipeline Company (Unocal),…

2Cases cited8 opinions

Smith v. Our Lady of the Lake Hospital, Inc.Supreme Court of Louisiana · 1994
Rambo v. WalkerLouisiana Court of Appeal · 1997
Jarrell v. CarterLouisiana Court of Appeal · 1993
Olin Bryant and Vanell Bryant v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
Bentex Oil Corp. v. CommissionerUnited States Tax Court · 1953

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3Cited by1 opinion

BP Products North America, Inc. v. BridgesLouisiana Court of Appeal · 2011