Legal Opinion

Fontenot v. Hurwitz-Mintz Furniture Co.

Supreme Court of Louisiana

Decided March 30, 1942No. 36437PublishedCited by 4 opinions

1Opinion of the Court

McCALEB, Justice.

Rufus W. Fontenot, Director of Revenue, filed this summary proceeding to recover from the defendants certain Public Welfare Revenue Taxes allegedly due to the State of Louisiana and the City of New Orleans. The taxes sought to be recovered for the State were levied under Act No. 2 of 1938. The taxes claimed on behalf of the City of New Orleans were imposed by Ordinance No. 14,751 Commission Council Series, which was enacted in pursuance of the power conferred upon the City by Act No. 2 of 1938.

Plaintiff represents the State in his official capacity as Director of Revenue and…

2Cases cited5 opinions

  1. Succession of PoppSupreme Court of Louisiana · 1919
  2. State Ex Rel. Chess & Wymond Co. v. GraceSupreme Court of Louisiana · 1937
  3. State Ex Rel. Porterie v. GrosjeanSupreme Court of Louisiana · 1935
  4. Fournet & Sierra, Inc. v. GrosjeanSupreme Court of Louisiana · 1938
  5. Cooper v. Mintz & GoldblumSupreme Court of Louisiana · 1939

3Cited by4 opinions

  1. Federal Express Corp. v. SkeltonSupreme Court of Arkansas · 1979
  2. McNamara v. Bayou State Oil Corp.Louisiana Court of Appeal · 1991
  3. Opinion No., Arkansas Attorney General Reports2003
  4. Police Jury Ass'n of Louisiana v. StateLouisiana Court of Appeal · 2010

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