Legal Opinion
McNamara v. Central Marine Service, Inc.
Supreme Court of Louisiana
Decided May 18, 1987No. 87-C-0030PublishedCited by 40 opinions
1Opinion of the Court
507 So.2d 207 (1987)
Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana
v.
CENTRAL MARINE SERVICE, INC.
No. 87-C-0030.
Supreme Court of Louisiana.
May 18, 1987.
Rehearing Denied June 18, 1987.
Marlon V. Harrison, Baton Rouge, for applicant.
Robert Casey, Jones, Walker, Waechter, Poitevent, Carrere & Denegré, Baton Rouge, for respondent.
CALOGERO, Justice.
Pertinent to this case, the Louisiana Sales and Use Tax Statute[1] exempted "materials, equipment and machinery which enter into and become component parts of ships, vessels, including commercial fishing vessels,…
2Cases cited11 opinions
- Meyers v. FlournoySupreme Court of Louisiana · 1946
- Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
- Mattingly v. VialSupreme Court of Louisiana · 1939
- Hall v. RosteetSupreme Court of Louisiana · 1964
- Chicago Bridge & Iron Company v. CocrehamSupreme Court of Louisiana · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Ocean Energy v. Plaquemines Parish Gvmt.Supreme Court of Louisiana · 2004
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Showboat Star Partnership v. SlaughterSupreme Court of Louisiana · 2001
- Elevating Boats, Inc. v. St. Bernard ParishSupreme Court of Louisiana · 2001
- Willis-Knighton Medical v. Sales Tax Com'nSupreme Court of Louisiana · 2005
35 more not listed; retrieve them via the Exa API.