Legal Opinion
Jack A. Stephens v. Portal Boat Company
Court of Appeals for the Fifth Circuit
Decided January 29, 1986No. 85-3251PublishedCited by 21 opinions
1Opinion of the Court
OPINION
EDITH HOLLAN JONES, Circuit Judge:
This appeal arises out of the dismissal on jurisdictional grounds of appellant’s law suit challenging the imposition of certain Louisiana state taxes. Finding no error, we AFFIRM.
Various sales and use taxes were assessed by taxing authorities of the Parish of St. Bernard, Louisiana, against appellant Portal Boat Company for the period 1981 through February, 1982. Appellant acknowledges that it had been “in correspondence” with the taxing authorities since 1983, and it allegedly faced inconsistent and duplicative tax assessments from several parishes. A…
2Cases cited14 opinions
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Percy Bland v. Robert McHannCourt of Appeals for the Fifth Circuit · 1972
- Gary Dukes and Thomas E. Barber, D/B/A D & B Dozer Service v. South Carolina Insurance CompanyCourt of Appeals for the Fifth Circuit · 1985
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- United Gas Pipe Line Company v. Arvis E. Whitman, Sheriff and Ex-Officio Tax Collector, Bienville Parish, LouisianaCourt of Appeals for the Fifth Circuit · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Resolution Trust Corp. v. NernbergCourt of Appeals for the Third Circuit · 1993
- Washington v. Linebarger, Goggan, Blair, Pena & Sampson, LLPCourt of Appeals for the Fifth Circuit · 2003
- In re New England Compounding Pharmacy, Inc. Products Liability LitigationDistrict Court, D. Massachusetts · 2013
- Peoples National Utility Company v. The City of Houston, a Texas Municipal CorporationCourt of Appeals for the Fifth Circuit · 1988
- Cornelius Brown v. Nationwide Mutual Insurance Company, Cross-Appellant v. Nancy J. Beck, Movant-Appellant, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1986
16 more not listed; retrieve them via the Exa API.