Pensacola Const. Co. v. McNamara
Supreme Court of Louisiana
1Opinion of the Court
558 So.2d 231 (1990)
PENSACOLA CONSTRUCTION COMPANY
v.
Shirley McNAMARA, Secretary of the Department of Revenue and Taxation.
No. 89-C-2613.
Supreme Court of Louisiana.
March 12, 1990.
Concurring Opinion May 4, 1990.
Alva Smith, Jr., James C. Russell, Dept. of Taxation, for applicant.
William H. Cook, Jr., New Orleans, for respondent.
WATSON, Justice.
This appeal[1] concerns the assessment of a use tax on the cost of transporting goods into Louisiana and the Commerce Clause of the United States Constitution.[2]
FACTS
In connection with a Corps of Engineers' construction contract on the Red River,…
Also in this document: Concurrence.
2Cases cited10 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
- Benson & Gold Chev. v. La. Motor Veh. Com'nSupreme Court of Louisiana · 1981
- Chicago Bridge & Iron Company v. CocrehamSupreme Court of Louisiana · 1975
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3Cited by13 opinions
- J. Ray McDermott, Inc. v. MorrisonLouisiana Court of Appeal · 1997
- State v. BP Exploration & Oil, Inc.Supreme Court of Louisiana · 1997
- UTELCOM, Inc. v. BridgesLouisiana Court of Appeal · 2011
- Tunica-Biloxi Tribe, a Sovereign Indian Nation v. State of LouisianaCourt of Appeals for the Fifth Circuit · 1992
- Bridges v. Production Operators, Inc.Louisiana Court of Appeal · 2007
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