Legal Opinion
Louisiana Employers-Managed Insurance Co. v. Litchfield
Louisiana Court of Appeal
Decided December 28, 2001No. 2001 CA 0123PublishedCited by 2 opinions
1Opinion of the Court
| gPARRO, Judge.
In this case, a taxpayer challenges a trial court judgment dismissing its suit for recovery of taxes paid under protest, based on a peremptory exception raising the objection of prescription filed by the tax collector. This appeal addresses the salient issue of when a taxpayer’s right to litigate for a refund of taxes paid under protest prescribes.
Factual and Procedural Background
According to the allegations of its petition, Louisiana Employers-Managed Insurance Company (LEMIC) is a stock insurance company as defined in LSA-R.S. 22:71 et seq. In the spring of 1999, the taxing…
Also in this document: Concurrence.
2Cases cited9 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Capital Drilling Co. v. GravesLouisiana Court of Appeal · 1986
- Graves v. Businelle Towing Corp.Louisiana Court of Appeal · 1996
- Comm-Care Corp. v. BishopSupreme Court of Louisiana · 1997
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3Cited by2 opinions
- Tealwood Properties, L.L.C. v. Succession of GravesLouisiana Court of Appeal · 2011
- LOUISIANA EMP.-MANAGED INS. CO. v. LitchfieldLouisiana Court of Appeal · 2001