Legal Opinion

Cotten v. COLLECTOR REVENUE

Louisiana Court of Appeal

Decided April 30, 1991No. 90-CA-1383PublishedCited by 5 opinions

1Opinion of the Court

579 So.2d 499 (1991)

Mary B. COTTEN, Executrix of the Succession of Relmon E. Cotten and C.T. Carden, d/b/a Corporate Jet Service

v.

COLLECTOR OF REVENUE, STATE OF LOUISIANA.

No. 90-CA-1383.

Court of Appeal of Louisiana, Fourth Circuit.

April 30, 1991.

Marlon V. Harrison, Marlin Gusman, Baton Rouge, for appellant.

Kenneth J. Berke, Berke & Ingolia, Metairie, for appellees.

Before KLEES, CIACCIO and LOBRANO, JJ.

CIACCIO, Judge.

The Department of Revenue and Taxation for the State of Louisiana, (Department) appeals a judgment of the district court which reversed a decision of the Board of Tax Appeals and…

2Cases cited5 opinions

  1. Vulcan Foundry, Inc. v. McNamaraSupreme Court of Louisiana · 1982
  2. McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
  3. Ethyl Corp. v. Collector of RevenueLouisiana Court of Appeal · 1978
  4. Sec., Dept. of Revenue v. Tex. Gas ExplorationLouisiana Court of Appeal · 1987
  5. McNamara v. Scurlock Oil Co.Louisiana Court of Appeal · 1989

3Cited by5 opinions

  1. Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
  2. State v. DorhoutSouth Dakota Supreme Court · 1994
  3. St. Landry Parish School Board v. Roy O. Martin Lumber Co.Louisiana Court of Appeal · 1992
  4. State v. DorhoutSouth Dakota Supreme Court · 1994
  5. Word of Life Christian Center v. WestLouisiana Court of Appeal · 2004

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API