Legal Opinion

Krauss Company v. Develle

Supreme Court of Louisiana

Decided March 23, 1959No. 44215, 44216PublishedCited by 24 opinions

1Opinion of the Court

PONDER, Justice.

The plaintiffs in these consolidated suits are seeking to recover from the Director of Finance of the City of New Orleans funds paid under protest to the City of New Orleans representing sales tax on merchandise. They are appealing from judgments in the district court dismissing their suits.

The plaintiffs, merchants of the City of New Orleans, are seeking the refund of city sales taxes collected by them from their customers on merchandise delivered outside the Parish of Orleans. The taxes involved in this suit were levied in one case under the provisions of Ordinance No. 831…

2Cases cited4 opinions

  1. Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
  2. Gaines v. CrichtonSupreme Court of Louisiana · 1937
  3. Weingart v. DelgadoSupreme Court of Louisiana · 1943
  4. Succession of QuinnSupreme Court of Louisiana · 1935

3Cited by24 opinions

  1. Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
  2. Vallo v. Gayle Oil Co., Inc.Supreme Court of Louisiana · 1994
  3. Boudreaux v. STATE, DOTDSupreme Court of Louisiana · 2002
  4. Geiger v. State Ex Rel Dept. of HealthSupreme Court of Louisiana · 2002
  5. Kenneth Wayne Dupuy v. Robert H. Butler, Sr., Warden, Louisiana State Penitentiary, RespondentCourt of Appeals for the Fifth Circuit · 1988

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