Legal Opinion
International Shoe Company v. Fontenot
Supreme Court of Louisiana
Decided December 15, 1958No. 44126PublishedCited by 15 opinions
1Opinion of the Court
PONDER, Justice.
In this suit the plaintiff seeks to recover, under the provisions of LSA-R.S. 47:1576, a refund of income taxes paid under protest for the years, 1951 to 1953, inclusive. The lower court rejected the plaintiff’s demands and it has appealed.
The suit was tried on a stipulation of facts to the effect that the plaintiff corporation was organized under the laws of Delaware with its principal place of business in St. Louis, Missouri. The plaintiff manufactures shoes and operates its offices, warehouses, and all of its business outside of the State of Louisiana. Its sole activity…
2Cases cited4 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- West Publishing Co. v. McColganSupreme Court of the United States · 1946
- Brown-Forman Distillers Corp. v. Collector of RevenueSupreme Court of Louisiana · 1958
- Fontenot v. John I. Hay Co.Supreme Court of Louisiana · 1955
3Cited by15 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- State ex rel. Ciba Pharmaceutical Products, Inc. v. State Tax CommissionSupreme Court of Missouri · 1964
- International Shoe Company v. CocrehamSupreme Court of Louisiana · 1964
- Department of Taxation v. Blatz Brewing Co.Wisconsin Supreme Court · 1961
- Smith Kline & French v. State Tax CommissionOregon Tax Court · 1964
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