Legal Opinion
Moonmaid Marine, Inc. v. Larpenter
Louisiana Court of Appeal
Decided March 31, 1992No. Nos. CA 900789 to CA 900792PublishedCited by 3 opinions
1Opinion of the Court
COVINGTON, Chief Judge.
These consolidated cases arise from a dispute concerning ad valorem property taxes levied by Terrebonne Parish (defendant and appellee herein) pursuant to LSA-R.S. 47:1951 upon various vessels owned by two different groups of appellants: Tidewater Enterprises, Inc., and TMS Acquisition Corporation; and Zapata Gulf Marine Service Corporation, Zapata Gulf Marine Operators, Inc., Marine Leasing Corporation, and Gulf Fleet Supply Vessels, Inc. The Tidewater appellants instituted the action under the provisions of LSA-R.S. 47:2108.1 to recover 1986 and 1987 Terre-bonne…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
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3Cited by3 opinions
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996
- Triangle Marine, Inc. v. SavoieSupreme Court of Louisiana · 1996