Legal Opinion
LaSalle Parish School Board v. Louisiana Machinery Co.
Louisiana Court of Appeal
Decided June 6, 2012No. 12-276PublishedCited by 3 opinions
1Opinion of the Court
DECUIR, Judge.
Lin this tax collection case, Louisiana Machinery Company, LLC (LMC), appeals a partial summary judgment enforcing the assessment of the taxing authorities. The taxing authorities, through their designated collector, answered the appeal seeking sanctions against LMC for filing a frivolous appeal.
FACTS AND PROCEDURAL HISTORY
LMC is the franchise dealer for Caterpillar. As such, LMC sold, leased and repaired CAT equipment in LaSalle Parish. Through intergovernmental agreements, the LaSalle Parish School Board, the Town of Jena, and the Town of Olla (Plaintiffs) designated the…
2Cases cited9 opinions
- Nee v. N. O. Public Service, Inc.Louisiana Court of Appeal · 1929
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Collector of Revenue v. FrostSupreme Court of Louisiana · 1961
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
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3Cited by3 opinions
- Catahoula Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- Tensas Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Catahoula Parish School Board v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2012