Legal Opinion
Orillion v. Crawford
Louisiana Court of Appeal
Decided September 1, 2006No. 2005 CA 0559PublishedCited by 1 opinion
1Opinion of the CourtPettigrew, J.
Un this case, plaintiff, Susan Orillion, individually and as the administratrix of the succession of Gerald Orillion, appeals from an adverse trial court judgment in favor of defendant, Department of Revenue and Taxation, State of Louisiana (“the Department”), maintaining the assessment by the Louisiana Board of Tax Appeals (“the Board”) against Mrs. Orillion for Louisiana income taxes owed on a personal injury damage award. For the reasons that follow, we reverse and remand.
FACTS AND PROCEDURAL HISTORY
Gerald Orillion suffered brain damage in a serious automobile accident in 1988. In 1992,…
Also in this document: Concurrence.
2Cases cited18 opinions
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
- O'Gilvie v. United StatesSupreme Court of the United States · 1996
- Louisiana Municipal Association v. StateSupreme Court of Louisiana · 2005
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3Cited by1 opinion
- The Succession of Anthony Ciervo, Jr. v. Kimberly Robinson, Secretary, Louisiana Department of RevenueLouisiana Court of Appeal · 2019