Legal Opinion
Southland Oil Co. v. Jenkins Bros. Asphalt Co.
Louisiana Court of Appeal
Decided June 26, 1990No. 89 CA 0825PublishedCited by 4 opinions
1Opinion of the Court
WATKINS, Judge.
The defendant, Jenkins Brothers Asphalt Company, Inc. (Jenkins), appeals a judgment in excess of $10,000.00 in favor of plaintiff, Southland Oil Company (South-land), reimbursing taxes and penalties that Southland paid to the State of Louisiana on materials Jenkins purchased from South-land. We reverse.
On July 10, 1985, Southland, a Mississippi corporation, filed suit against Jenkins, a Louisiana corporation, for Louisiana sales taxes due on transactions occurring during two time periods: 1977 through 1979; December, 1982, through October, 1983. In its petition Southland…
2Cases cited3 opinions
- Bunch v. Town of St. FrancisvilleLouisiana Court of Appeal · 1984
- Sabine Pipe & Supply Co. v. McNamaraLouisiana Court of Appeal · 1982
- American Cast Iron Pipe Co. v. VolentineLouisiana Court of Appeal · 1966
3Cited by4 opinions
- Amberg Trucking, Inc. v. TarverLouisiana Court of Appeal · 1993
- Baton Rouge Press, Inc. v. AndriesLouisiana Court of Appeal · 2004
- Baton Rouge Press, Inc. v. Donna J. AndriesLouisiana Court of Appeal · 2004
- Southland Oil Co. v. Jenkins Bros. Asphalt Co.Supreme Court of Louisiana · 1990