Legal Opinion
Bill Roberts, Inc. v. McNamara
Louisiana Court of Appeal
Decided June 7, 1988No. 87-CA-876PublishedCited by 1 opinion
1Opinion of the Court
GOTHARD, Judge.
This is an appeal by a taxpayer from judgment in favor of the Department of Revenue and Taxation on an assessment for general sales taxes.
The plaintiff, Bill Roberts, Inc., is an electrical contractor who for more than twenty years has performed work under contract on state projects, as well as school board and parish projects. Following an audit by the Department, on August 29, 1985 Roberts was assessed for sales taxes due for January 1,1982 through March 31, 1985 plus interest and penalty, amounting to $58,840.80. The Department based its assessment on sales of equipment and…
2Cases cited14 opinions
- ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
- Collector of Revenue v. Murphy Oil Co.Louisiana Court of Appeal · 1977
- St. John Baptist Parish School Board v. Marbury-Pattillo Construction Co.Supreme Court of Louisiana · 1971
- Claiborne Sales Company v. Collector of RevenueSupreme Court of Louisiana · 1957
- American Sign & Indicator Corp. v. City of Lake CharlesLouisiana Court of Appeal · 1975
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3Cited by1 opinion
- Bill Roberts, Inc. v. McNamaraSupreme Court of Louisiana · 1989