Legal Opinion
St. Gabriel Industrial Enterprises, Inc. v. Broussard
Louisiana Court of Appeal
Decided June 29, 1992No. Nos. 91 CA 0876-91 CA 0878PublishedCited by 3 opinions
1Opinion of the Court
WATKINS, Judge.
These consolidated cases are efforts by three corporate taxpayers, which are wholly owned by the same individual, to obtain refunds of taxes paid under protest. Following unsuccessful appearances before the Board of Tax Appeals (Board), the plaintiffs filed suit in the district court. The district court ruled in favor of the State Department of Revenue and Taxation on all three issues.
The issues presented for our determination are:(1) whether there were business transactions between two or more of the corporations that can be classified as taxable leases for re-lease;(2)…
2Cases cited4 opinions
- United Companies Printing Co. v. City of Baton RougeLouisiana Court of Appeal · 1990
- Cajun Contr. v. DEPT. OF REVENUE & TAX.Louisiana Court of Appeal · 1987
- Sabine Pipe & Supply Co. v. McNamaraLouisiana Court of Appeal · 1982
- Hilton Hotels Corp. v. TraigleLouisiana Court of Appeal · 1978
3Cited by3 opinions
- Comdisco, Inc. v. SECRETARY OF LA. DEPT. OF REVENUE AND TAXATIONLouisiana Court of Appeal · 1994
- J & B Publishing Co. v. Secretary, Dept. of Rev.Louisiana Court of Appeal · 2000
- Kennedy v. St. PierreLouisiana Court of Appeal · 2000