Legal Opinion
United States v. Cocreham
District Court, E.D. Louisiana
Decided November 29, 1965No. Civ. A. No. 2783PublishedCited by 5 opinions
1Opinion of the Court
WEST, District Judge:
This is a suit brought by the United States of America and the Chrysler Corporation against the State of Louisiana and its Collector of Revenue seeking a refund of certain sales and/or use taxes and interest in the amount of $1,061,-861.65 paid by Chrysler under protest. The State of Louisiana claims to have legally assessed and collected the taxes pursuant to the provisions of Louisiana Revised Statutes 47:301 et seq., and also contends that even if the taxes were illegally collected, Chrysler has lost its right to recover them and the United States has no standing to…
2Cases cited5 opinions
- Principality of Monaco v. MississippiSupreme Court of the United States · 1934
- United States v. TexasSupreme Court of the United States · 1892
- United States v. LouisianaSupreme Court of the United States · 1950
- United States v. State of CaliforniaCourt of Appeals for the Ninth Circuit · 1964
- Chrysler Corporation v. City of New OrleansSupreme Court of Louisiana · 1962
3Cited by5 opinions
- Mississippi River Fuel Corporation v. Roland Cocreham, Collector of Revenue of the State of LouisianaCourt of Appeals for the Fifth Circuit · 1967
- Alcoa Steamship Co. v. PerezDistrict Court, D. Puerto Rico · 1968
- City of New Orleans and Robert E. Develle, Director of Finance of the City of New Orleans v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1967
- United States v. SullivanDistrict Court, D. Connecticut · 1967
- United States of America and Chrysler Corporation v. Roland Cocreham, Collector of Revenue for the State of Louisiana and the State of LouisianaCourt of Appeals for the Fifth Circuit · 1967