Legal Opinion
Shell Oil Co. v. St. Charles Parish School Board
Louisiana Court of Appeal
Decided May 28, 2003No. 03-CA-116PublishedCited by 1 opinion
1Opinion of the Court
L.SOL GOTHARD, Judge.
The plaintiff, Shell Oil Co. (“Shell”), appeals the judgment of the trial court denying its motion for summary judgment and granting the motion for summary judgment filed by defendants, St. Charles Parish School Board and R.J. Lorio, Director of Tax Collection, St. Charles Parish School Board, Sales & Use Tax Department (“St.Charles”). For the following reasons, we affirm in part and reverse in part the decision of the trial court.
This suit arose out of an assessment made on Shell by St. Charles, subsequent to Shell’s filing of an amended tax return *130in 2001. With this…
2Cases cited5 opinions
- In Re Succession of BoyterSupreme Court of Louisiana · 2000
- Elevating Boats, Inc. v. St. Bernard ParishSupreme Court of Louisiana · 2001
- Anthony Crane Rental, LP v. FrugeLouisiana Court of Appeal · 2002
- Stowe-Woodward Co. v. LINCOLN PAR. SCHOOL BD.Louisiana Court of Appeal · 2002
- Unwired Telecom Corp. v. Parish of CalcasieuLouisiana Court of Appeal · 2003
3Cited by1 opinion
- Anthony Crane Rental, LP v. FrugeSupreme Court of Louisiana · 2003