Legal Opinion
Falco Lime, Inc. v. Kennedy
Louisiana Court of Appeal
Decided July 27, 1999No. 99-CA-189PublishedCited by 3 opinions
1Opinion of the Court
|.ROBERT L. LOBRANO, Judge Pro Tern.
This is an appeal by the State of Louisiana, Department of Revenue and Taxation from the trial court’s affirmance of a judgment of the Board of Tax Appeals in favor of Falco Lime, Inc. and Shell Oil Company. For the following reasons we affirm.
Falco Lime, Inc. (Falco), on behalf of Shell Oil Company, applied for a refund of state sales tax paid in 1988. The subject sales tax was assessed on Falco’s sale of quicklime to Shell, for use in the transformation of dichlorohydrin (DCH) and trichloropropane (TCH) into the end product, epichlorohydirin (ECH), at…
2Cases cited9 opinions
- Stobart v. State Through DOTDSupreme Court of Louisiana · 1993
- Traigle v. PPG Industries, Inc.Supreme Court of Louisiana · 1976
- Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
- Holladay v. Louisiana State Board of Medical ExaminersLouisiana Court of Appeal · 1997
- Stevenson v. La. Patient's Comp. FundLouisiana Court of Appeal · 1998
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3Cited by3 opinions
- Woods v. RobinsonLouisiana Court of Appeal · 2018
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- Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax OfficeLouisiana Court of Appeal · 2021