Legal Opinion
Pan American Petroleum Corporation v. Cocreham
Supreme Court of Louisiana
Decided January 15, 1968No. 48915PublishedCited by 23 opinions
1Opinion of the Court
HAMLIN, Justice:
Pan American Petroleum Corporation filed suit on June 8, 1961, against Roland Cocreham, Collector of Revenue, State of Louisiana (hereinafter referred to as the Collector), in which it prayed for judgment decreeing the nullity of a tax assessment levied against it for the years 1956 and 1957 and return of $3,812.00, together with interest, paid in accordance with LSA-R.S. 47:1576 (Payment of tax under protest).
On May 10, 1967, the trial judge signed a judgment rendered in favor of the Collector on April 26, 1967, dismissing the action at plaintiff’s cost. The record does not…
2Cases cited6 opinions
- Orrell v. Southern Farm Bureau Casualty InsuranceSupreme Court of Louisiana · 1965
- Mount Olive Baptist Church v. New Zion Baptist ChurchSupreme Court of Louisiana · 1941
- Langston v. WillisLouisiana Court of Appeal · 1965
- Loftin v. KnostLouisiana Court of Appeal · 1967
- Midwestern Fire & Marine Insurance v. MillerLouisiana Court of Appeal · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Wright v. Mark C. Smith & SonsSupreme Court of Louisiana · 1973
- Voth v. American Home Assurance Co.Louisiana Court of Appeal · 1969
- Something Irish Co. v. RackLouisiana Court of Appeal · 1976
- Thomas v. Reliance Insurance CompanyLouisiana Court of Appeal · 1968
- Wright v. Mark C. Smith & Sons PartnershipLouisiana Court of Appeal · 1972
18 more not listed; retrieve them via the Exa API.