Legal Opinion
Bergeron v. Albert
Louisiana Court of Appeal
Decided November 21, 2003No. 2002 CA 1955PublishedCited by 3 opinions
1Opinion of the Court
1 .KLINE, J.
In this appeal, a corporate officer contests the imposition of corporate sales tax liability against him personally under La. R.S. 33:2845.1. For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
Preston W. Albert, Jr. was, at all pertinent times, president and chief executive officer, and a part owner of S & W Services, Inc. (S & W), an eighteen-wheeler repair service located in West Baton Rouge Parish (WBRP). Mr. Albert also had ownership interests in two interstate trucking companies, Tigator, Inc. (Tigator) and Bayou Kritter, Inc. (Bayou Kritter). S & W provided…
Also in this document: Dissent.
2Cases cited7 opinions
- Rosell v. EscoSupreme Court of Louisiana · 1989
- Arceneaux v. DomingueSupreme Court of Louisiana · 1978
- Mart v. HillSupreme Court of Louisiana · 1987
- Theriot v. Allstate Ins. Co.Supreme Court of Louisiana · 1993
- Tauzin v. ClaitorLouisiana Court of Appeal · 1982
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3Cited by3 opinions
- Lafayette Parish School Board v. SimmonsLouisiana Court of Appeal · 2010
- Cosmar Co. v. SlaughterLouisiana Court of Appeal · 2004
- Lafayette Parish School Board v. Reginald SimmonsLouisiana Court of Appeal · 2010