Legal Opinion
UTELCOM, Inc. v. Bridges
Louisiana Court of Appeal
Decided September 12, 2011No. 2010 CA 0654PublishedCited by 15 opinions
1Opinion of the CourtParro, J.
12Plaintiffs, UTELCOM, Inc. and UCOM, Inc. (collectively, the companies), have appealed a judgment of the trial court granting a motion for partial summary judgment in favor of Cynthia Bridges, in her capacity as Secretary of the Louisiana Department of Revenue (the Department), finding that the companies were subject to the Louisiana corporation franchise tax for the taxable periods ending on December 31, 2001, December 31, 2002, and December 31, 2003 (the relevant periods). For the reasons that follow, we affirm in part, reverse in part, and render.
FACTUAL BACKGROUND AND PROCEDURAL HISTORY
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2Cases cited17 opinions
- Vallo v. Gayle Oil Co., Inc.Supreme Court of Louisiana · 1994
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- Colonial Pipeline Co. v. TraigleSupreme Court of the United States · 1975
- Buck's Run Enterprises, Inc. v. Mapp Const., Inc.Louisiana Court of Appeal · 2001
- Chicago Bridge & Iron Company v. CocrehamSupreme Court of Louisiana · 1975
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3Cited by15 opinions
- Brodhurst v. FrazierSupreme Court of The Virgin Islands · 2012
- Crowe v. Bio-Medical Application of Louisiana, LLCLouisiana Court of Appeal · 2016
- Gamestop, Inc. v. St. Mary Parish Sales & Use Tax DepartmentLouisiana Court of Appeal · 2015
- Normand v. Cox Communications Louisiana, LLCLouisiana Court of Appeal · 2014
- Louisiana Hospital Ass'n v. StateLouisiana Court of Appeal · 2014
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