Legal Opinion
Entergy Louisiana, Inc. v. Kennedy
Louisiana Court of Appeal
Decided July 2, 2003No. 2003 CA 0166PublishedCited by 11 opinions
1Opinion of the CourtKline, J.
Defendant, the Louisiana Department of Revenue (“Department”), appeals the trial court’s grant of summary judgment in favor of plaintiff, Entergy Louisiana, Inc. (formerly known as “Louisiana Power & Light” and hereinafter referred to as “En-tergy”), determining that its lease obli*76gations, under various leases, did not constitute “borrowed capital” for Louisiana corporate franchise tax purposes. For the following reasons, we affirm.
FACTS AND PROCEDURAL HISTORY
The Department conducted an audit of Entergy’s books and records for the tax years ending in December of 1989, 1990, 1991, 1992, 1993,…
2Cases cited11 opinions
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- Goudchaux/Maison Blanche v. BroussardSupreme Court of Louisiana · 1991
- Brumfield v. GaffordLouisiana Court of Appeal · 2000
- Naquin v. Louisiana Power & Light Co.Louisiana Court of Appeal · 2000
- Wilson v. Progressive State Bank & Trust Co.Louisiana Court of Appeal · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- UTELCOM, Inc. v. BridgesLouisiana Court of Appeal · 2011
- Guilbeau v. DominguesLouisiana Court of Appeal · 2014
- Pine Prairie Energy Center, LLC v. SoileauLouisiana Court of Appeal · 2014
- Southpark Community Hospital, LLC v. Southpark Acquisition Co.Louisiana Court of Appeal · 2013
- Boyd Louisiana Racing, Inc. v. Cynthia Bridges, Secretary, Department of Revenue and Taxation, State of LouisianaLouisiana Court of Appeal · 2020
6 more not listed; retrieve them via the Exa API.