Legal Opinion
State v. Union Bldg. Corporation
Supreme Court of Louisiana
Decided June 30, 1936No. 33509PublishedCited by 4 opinions
1Opinion of the Court
ODOM, Justice.
The defendant, a domestic corporation, failed to pay a corporate franchise or license tax for the years 1933 and 1934. The secretary of state ruled it to show cause why it should not pay the tax, claiming that the tax was due under Act No. 8 of 1932, as amended by Act No. 18 of 1934. The defendant answered that it was exempt from the payment of the tax because all its capital stock was owned by the Union Indemnity Company, an insurance company, to which the provisions of the said acts do not apply.
In the alternative, it is alleged that, if defendant is not exempt from the…
2Cases cited13 opinions
- Noble State Bank v. HaskellSupreme Court of the United States · 1911
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
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3Cited by4 opinions
- HEP Development Corporation v. MoutonLouisiana Court of Appeal · 1972
- State v. El Rito Transp. Co.Supreme Court of Louisiana · 1939
- Broadmoor Apartments, Inc. v. Collector of RevenueLouisiana Court of Appeal · 1976
- State v. Mayer Sugar & Molasses Co.Supreme Court of Louisiana · 1943