Legal Opinion
CHL Enterprises, LLC v. State, Department of Revenue
Louisiana Court of Appeal
Decided November 4, 2009No. 09-487PublishedCited by 8 opinions
1Opinion of the Court
GREMILLION, Judge.
| j This appeal emanates from the district court’s judicial review of the decision of the Louisiana Board of Tax Appeals (BTA) regarding the findings of an audit of Loewer Lawn & Cycle’s records. That audit found that Loewer failed to collect taxes on items that purchasers improperly claimed were exempt from sales tax. Loewer was assessed sales taxes on those items in the amount of $16,237.20 plus interest totaling $10,115.69. Loewer sought judicial review of the BTA assessment. The district court reversed the BTA assessment. This appeal ensued. For the reasons that follow,…
2Cases cited13 opinions
- Stobart v. State Through DOTDSupreme Court of Louisiana · 1993
- Cochran v. Pelican Well Tool & Supply Co.Louisiana Court of Appeal · 1926
- Abl Mgmt. v. Board of Sup'rs of S. Univ.Supreme Court of Louisiana · 2000
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
- Showboat Star Partnership v. SlaughterSupreme Court of Louisiana · 2001
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Luther v. Iom Co.Supreme Court of Louisiana · 2013
- State v. Murphy Cormier General Contractors, Inc.Louisiana Court of Appeal · 2015
- Murphy Cormier General Contractor, Inc. v. State, Department of Health & HospitalsLouisiana Court of Appeal · 2013
- Red River Parish Port Commission v. Headwaters Resources Inc.District Court, W.D. Louisiana · 2010
- Murphy Cormier Contractor, Inc. v. State of La., Dept. of Health & HospitalsLouisiana Court of Appeal · 2013
3 more not listed; retrieve them via the Exa API.