Legal Opinion

Secretary, Dept. of Rev. v. Calcasieu Ref. Co.

Louisiana Court of Appeal

Decided September 28, 2001No. 2000 CA 1735PublishedCited by 6 opinions

1Opinion of the Court

809 So.2d 1023 (2001)

SECRETARY, DEPARTMENT OF REVENUE, State of Louisiana

v.

CALCASIEU REFINING COMPANY.

No. 2000 CA 1735.

Court of Appeal of Louisiana, First Circuit.

September 28, 2001.

Otha "Curtis" Nelson, Jr., Baton Rouge, Counsel for Appellant Secretary of the Dept. of Revenue, State of LA.

Robert S. Angelico, Cheryl M. Kornick, New Orleans, Counsel for Appellee Calcasieu Refining Co.

Before: FOIL, PETTIGREW, and KLINE[1], JJ.

WILLIAM F. KLINE, Judge Pro Tem.

This appeal arises following a district court judgment in favor of an out-of-state corporate taxpayer classifying certain credits received…

2Cases cited3 opinions

  1. ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
  2. Collector of Revenue v. Murphy Oil Co.Louisiana Court of Appeal · 1977
  3. Louisiana Power & Light Co. v. McNamaraLouisiana Court of Appeal · 1989

3Cited by6 opinions

  1. Chamberlain Ex Rel. Wilmer J. v. KennedyLouisiana Court of Appeal · 2003
  2. International Paper, Inc. v. BridgesLouisiana Court of Appeal · 2007
  3. Marathon Pipe Line Co. v. CrawfordLouisiana Court of Appeal · 2002
  4. Clark v. StateLouisiana Court of Appeal · 2009
  5. Orillion v. CrawfordLouisiana Court of Appeal · 2006

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