Legal Opinion
Loe v. McNamara
Louisiana Court of Appeal
Decided December 23, 1986No. CA 85 1431PublishedCited by 6 opinions
1Opinion of the Court
JOHN S. COVINGTON, Judge.
Plaintiffs suspensively appeal the district court judgment sustaining the peremptory exception raising the objection of res judi-cata.
The Louisiana Department of Revenue and Taxation (R & T) issued Glen D. Loe and Mavis R. Loe, husband and wife, residents of LaSalle Parish, a notice of final assessment on May 21, 1982, increasing their income tax liability by $53,938.51 for the calendar years 1972, 1973 and 1974. On June 2,1982, the Loes, represented by a retained law firm, appealed to the Louisiana Board of Tax Appeals, hereafter “BTA”, asking “for a complete…
2Cases cited8 opinions
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- Lemire v. New Orleans Public Service, Inc.Supreme Court of Louisiana · 1984
- Collector of Revenue v. Murphy Oil Co.Louisiana Court of Appeal · 1977
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Collins v. CollinsLouisiana Court of Appeal · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Gulezian v. Lincoln InsuranceMassachusetts Supreme Judicial Court · 1987
- Wong v. East Baton Rouge Parish Sheriff's OfficeLouisiana Court of Appeal · 1988
- Williams v. StateSupreme Court of Louisiana · 1989
- Price v. Secretary, Department of Revenue & TaxationLouisiana Court of Appeal · 1995
- Gulezian v. Lincoln InsuranceMassachusetts Supreme Judicial Court · 1987
1 more not listed; retrieve them via the Exa API.