Legal Opinion
Bannister Props., Inc. v. State
Louisiana Court of Appeal
Decided November 2, 2018No. 2018 CA 0030, 2018 CA 0031, 2018 CA 0032, 2018 CA 0033Published
1Opinion of the CourtWelch, J.
The Louisiana Department of Revenue, through its Secretary, Kimberly L. Robinson ("Department"), appeals a judgment of the Board of Tax Appeals ("BTA") that denied its exceptions of lack of subject matter jurisdiction, no right of action, and its motion for summary judgment; granted summary judgment in favor of Bannister Properties, Inc. and Southold Properties, Inc. ("taxpayers"); and, ordered the Department to refund the taxpayers $500,713.00 and $164,287.00 respectively, plus interest, on the basis that the taxpayers were not subject to the Louisiana corporation franchise tax for the…
2Cases cited28 opinions
- Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
- MJ Farms, Ltd. v. Exxon Mobil Corp.Supreme Court of Louisiana · 2008
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- Robertson v. Doug Ashy Building Materials, Inc.Louisiana Court of Appeal · 2011
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