Legal Opinion

United Gas Corporation v. Fontenot

Supreme Court of Louisiana

Decided April 24, 1961No. 45030PublishedCited by 22 opinions

1Opinion of the Court

FOURNET, Chief Justice.

This action was instituted by the United States Gas Corporation to recover $237,-620.46, with interest, the amount paid by it under protest to the State of Louisiana as income tax for the year 1949, and, from a judgment ordering the refund of this amount as prayed, the state prosecutes this appeal.

According to the record it appears that at the time and in the manner required by law appellee — a corporation chartered under the laws of Delaware with the designation therein of Dover, Delaware, as its domicile, its principal place of business being maintained at Shreveport,…

2Cases cited60 opinions

  1. Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
  2. American Power & Light Co. v. Securities & Exchange CommissionSupreme Court of the United States · 1946
  3. Burnet v. WellsSupreme Court of the United States · 1933
  4. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  5. Curry v. McCanlessSupreme Court of the United States · 1939

55 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Humble Oil & Refining Co. v. CalvertTexas Supreme Court · 1967
  2. Kevin Associates, LLC v. CrawfordSupreme Court of Louisiana · 2004
  3. Bridges v. Autozone Properties, Inc.Supreme Court of Louisiana · 2005
  4. United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
  5. In Re Howard Marshall Char. Remainder Annuity TrustSupreme Court of Louisiana · 1998

17 more not listed; retrieve them via the Exa API.

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