Legal Opinion
Livingston Parish School Board ex rel. Sales & Use Tax Division v. Hwy 43 Cornerstore, LLC
Louisiana Court of Appeal
Decided May 23, 2012No. 2012 CA 0103PublishedCited by 6 opinions
1Opinion of the CourtGaidry, J.
| ¿This is an appeal of a judgment on a summary proceeding for collection of delinquent sales and use tax, injunction, and petition for attorney’s fees. Plaintiff/appellant is the Livingston Parish School Board, through its Sales and Use Tax Division (“Collector”), and Defendants/appel-lees are Hwy 43 Cornerstore, L.L.C., Raymond K. Goodwin, and Brandy L. Goodwin (collectively “Taxpayers”). The 21st Judicial District Court ruled that Taxpayers were liable to Collector for delinquent taxes, denied the injunction, and granted attorney fees. Collector now appeals the award amounts and the denial…
2Cases cited4 opinions
- Richard v. Tri-J Indus. Const., Inc.Louisiana Court of Appeal · 1985
- Dufrene v. Morgan Equipment Rental, Inc.Louisiana Court of Appeal · 1999
- Harris v. Regional Transit AuthorityLouisiana Court of Appeal · 1995
- Strain v. Tony Crosby's Furniture GalleryLouisiana Court of Appeal · 2009
3Cited by6 opinions
- Carol Angela Banks and David Banks v. Residence Inn by MarriottLouisiana Court of Appeal · 2026
- Lafayette Parish Sch. Bd. v. Imagine Mgmt., LLCLouisiana Court of Appeal · 2019
- Lafayette Parish Sch. Bd. v. Imagine Mgmt., LLCLouisiana Court of Appeal · 2019
- Lafayette Parish School Board Through Its Sales and Use Tax Division v. Imagine Management, LLCLouisiana Court of Appeal · 2019
- Rick D. Ganey v. Beth Granberry Cupstid (consolidated with) Jason Taylor Thornton v. Beth Granberry CupstidLouisiana Court of Appeal · 2024
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