Legal Opinion
Transcontinental Gas Pipe Line Corp. v. Louisiana Tax Commission
Louisiana Court of Appeal
Decided August 10, 2009No. 2009 CA 0628, 2009 CA 0629PublishedCited by 2 opinions
1Opinion of the CourtCarter, C.J.
|/This is an appeal from the partial grant of a partial summary judgment filed in an ad valorem tax dispute between Florida Gas Transmission Company (the plaintiff), an interstate natural gas pipeline company, and the defendants, the Louisiana Tax Commission (LTC) and various sheriffs and assessors throughout the state of Louisiana. This appeal has been expedited in accordance with La. R.S. 47:1998.
At issue is whether Louisiana’s ad valo-rem tax scheme violates the Commerce Clause of the United States Constitution either in form or in application. After due consideration, that part of the…
2Cases cited36 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
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3Cited by2 opinions
- Transcontinental Gas Pipeline Corp. v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010
- Transcontinental Gas Pipeline Corp. v. Louisiana Tax CommissionSupreme Court of Louisiana · 2010