Legal Opinion
ANR Pipeline Co v. Louisiana Tax Commission
Louisiana Court of Appeal
Decided February 23, 2004No. Nos. 2001 CA 2594R to 2001 CA 2600RPublishedCited by 1 opinion
1Opinion of the Court
^FITZSIMMONS, J.
This consolidated case has been remanded from the Louisiana Supreme Court to address the issues presented by the Louisiana Tax Commission’s (LTC) exception raising the objection of no cause of action.
JURISPRUDENTIAL DEVELOPMENT
Five interstate pipeline companies, ANR Pipeline Company, Tennessee Gas Pipeline Company; Stingray Pipeline Company, L.L.C.; Southern Natural Gas Company; and UT Offshore System, L.L.C. (collectively “ANR”), filed seven individual suits in district court. The cases were consolidated. Among other actions, the district court overruled the peremptory…
2Cases cited4 opinions
- Industrial Companies, Inc. v. DurbinSupreme Court of Louisiana · 2003
- Cleco Corp. v. JohnsonSupreme Court of Louisiana · 2001
- ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2002
- Women's Health Clinic v. StateLouisiana Court of Appeal · 2002
3Cited by1 opinion
- ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2005