Legal Opinion

American Cast Iron Pipe Co. v. Volentine

Louisiana Court of Appeal

Decided October 31, 1966No. 10679PublishedCited by 4 opinions

1Opinion of the Court

GLADNEY, Judge.

This action was brought by American Cast Iron Pipe Company against Wilson M. Volentine, d/b/a Volentine-Anderson Construction Company, to be reimbursed for the payment of sales taxes levied against it under the provisions of LSA-R.S. 47:301 et seq. The defendant answered denying his responsibility for the taxes, asserting that prices paid by it were net and not inclusive of sales taxes. Alternatively, it pleaded estoppel and the prescription of three years under the provisions of LSA-R.S. Const. Art. XIX, Section 19. Prior to a decision on the case defendant filed a peremptory…

2Cases cited4 opinions

  1. Police Jury of East Baton Rouge v. Succession of McDonoghSupreme Court of Louisiana · 1855
  2. Toledano v. GardinerSupreme Court of Louisiana · 1847
  3. Johnson v. HallLouisiana Court of Appeal · 1938
  4. First Federal Savings & Loan Ass'n v. BlanchardSupreme Court of Louisiana · 1940

3Cited by4 opinions

  1. Wesson, Inc. v. HychkoSupreme Court of Connecticut · 1987
  2. Baton Rouge Press, Inc. v. AndriesLouisiana Court of Appeal · 2004
  3. Southland Oil Co. v. Jenkins Bros. Asphalt Co.Louisiana Court of Appeal · 1990
  4. Baton Rouge Press, Inc. v. Donna J. AndriesLouisiana Court of Appeal · 2004

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