Legal Opinion
Lafayette Parish School Board v. Simmons
Louisiana Court of Appeal
Decided March 17, 2010No. 09-926PublishedCited by 8 opinions
1Opinion of the Court
COOKS, Judge.
| ^Defendant, Reginald Simmons, appeals the judgment of the trial court finding him personally liable for a failure to pay taxes and casting him in judgment for $12,468.52, along with penalties, interest, and ten percent attorney fees. For the following reasons, we reverse the trial court’s judgment.
FACTS AND PROCEDURAL HISTORY
Defendants, Reginald Simmons and AJS Investments, LLC opened up the restaurant, the Original Italian Pie in the Parish of Lafayette, Louisiana. According to the Lafayette Parish School Board (hereafter School Board), defendants failed to pay taxes for the…
Also in this document: Concurrence.
2Cases cited3 opinions
- Goudchaux/Maison Blanche v. BroussardSupreme Court of Louisiana · 1991
- State v. DeJesusSupreme Court of Louisiana · 1994
- Bergeron v. AlbertLouisiana Court of Appeal · 2003
3Cited by8 opinions
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
- LaSalle Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- LaSalle Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Herbert G. Bliss v. Lafayette Parish School Board Sales Tax DivisionLouisiana Court of Appeal · 2019
- Herbert G. Bliss v. Lafayette Parish School Board Sales Tax DivisionLouisiana Court of Appeal · 2019
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