Legal Opinion
State v. Liberto
Louisiana Court of Appeal
Decided January 10, 1966No. 2024PublishedCited by 2 opinions
1Opinion of the Court
SAMUEL, Judge.
This is a suit by the State Tax Collector for the City of New Orleans and the City of 'New Orleans, as joint petitioners, for 1955 ■.movable property ad valorem taxes.
The movable property upon which the tax allegedly was due consisted of a portion of the assets of General Truck Company, a commercial partnership composed of C. P. Simpson and Frederick Liberto which had been engaged in the business of truck sales and service in New Orleans. At the time this suit was instituted neither C. P. Simpson nor his heirs, if he was deceased, were within the court’s jurisdiction. Frederick…
2Cases cited5 opinions
- Louisiana Oil Refining Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- State ex rel. Cain v. H. D. Foote Lbr. Co.Louisiana Court of Appeal · 1931
- Converse v. FitzpatrickSupreme Court of Louisiana · 1914
- Levy v. M. M. Ullman & Co.Supreme Court of Louisiana · 1933
- Hendricks v. Orleans Parish School BoardSupreme Court of Louisiana · 1960
3Cited by2 opinions
- Mrs. Anna Terranova Catalano and Mrs. Rosemary Catalano Loup v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Aaron's, Inc. v. Norman S. Foster, Director of Finance and Ex-Officio Tax Collector of Orleans Parish; Errol G. Williams, Assessor for Orleans Parish; And the Louisiana Tax CommissionLouisiana Court of Appeal · 2019