Legal Opinion
McLane Southern, Inc. v. Bridges
Supreme Court of Louisiana
Decided January 24, 2012No. 2011-C-1141PublishedCited by 51 opinions
1Opinion of the CourtVictory, J.
LWe granted this writ application to determine whether a wholesale dealer of smokeless tobacco products is liable for an excise tax pursuant to Louisiana’s Tobacco Tax Law, La. R.S. 47:841, et seq. Finding that La. R.S. 47:841 and 47:854 impose an excise tax of 20% on smokeless tobacco products to be paid by the dealer who first sells, uses, consumes, handles or distributes the product in Louisiana, we reverse the judgment of the court of appeal and remand the case to the court of appeal for a determination of all pretermitted issues.
FACTS AND PROCEDURAL HISTORY
McLane Southern, Inc.…
2Cases cited16 opinions
- Royal Ins. v. Romain Motor Co.Louisiana Court of Appeal · 1929
- In Re Succession of BoyterSupreme Court of Louisiana · 2000
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- Pumphrey v. City of New OrleansSupreme Court of Louisiana · 2006
- Stogner v. StognerSupreme Court of Louisiana · 1999
11 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Mike Gines v. D.R. Horton, IncorporatedCourt of Appeals for the Fifth Circuit · 2012
- Ogea v. MerrittSupreme Court of Louisiana · 2013
- New Orleans Fire Fighters Pension & Relief Fund v. City of New OrleansLouisiana Court of Appeal · 2018
- Allen v. AllenSupreme Court of Louisiana · 2014
- Barfield v. BolotteLouisiana Court of Appeal · 2016
46 more not listed; retrieve them via the Exa API.