Legal Opinion
MRT Exploration Co. v. McNamara
Louisiana Court of Appeal
Decided February 23, 1996No. Nos. 94 CA 0063R, 94 CA 0064RPublishedCited by 1 opinion
1Opinion of the Court
JiPITCHER, Judge.
This case is before us on partial remand from the Louisiana Supreme Court. For the reasons stated below, we now reverse the trial court’s finding that plaintiffs2 owed severance taxes for the period of December of 1979 through September of 1982.
FACTS AND PROCEDURAL HISTORY
In our previous opinion, we adopted the facts of these two consolidated cases as set forth by the trial court in its reasons for judgment. For purposes of clarity, we will reiterate the facts:
The State of Louisiana, the City of Shreveport, and the Bossier Levee District conveyed 22,000 acres located in…
2Cases cited5 opinions
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- Mrt Exploration Company v. Shirley McNamara Secretary, Louisiana Department of Revenue and TaxationCourt of Appeals for the Fifth Circuit · 1984
- Doyal v. Roosevelt HotelLouisiana Court of Appeal · 1970
- MRT Exploration Co. v. McNamaraLouisiana Court of Appeal · 1994
- MRT Exploration Co. v. McNamaraSupreme Court of Louisiana · 1995
3Cited by1 opinion
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996