Legal Opinion
Sandoz v. Louisiana, Department of Revenue & Taxation (In re Oilfield Instruments)
District Court, W.D. Louisiana
Decided July 23, 1985No. Bankruptcy No. 483-01088-LO-7; Adv. No. 484-0174PublishedCited by 2 opinions
1Opinion of the Court
Findings and Conclusions
RODNEY BERNARD, Jr., Bankruptcy Judge.
Facts
The facts of this case are not in dispute; they have been concisely and accurately set out in the brief submitted by the state, which is borrowed verbatim below for the purpose of introduction:
“On or about July 9, 1984 an authorized representative of the Louisiana Department of Revenue and Taxation, (Department; Department of Revenue), informed the Trustee, W. Simmons Sandoz, that sales tax is due and owing on the liquidation sale of a bankrupt debtor’s property at a public auction.
On July 25,1984 the public auction of the…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- United States v. New MexicoSupreme Court of the United States · 1982
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- United States v. County of FresnoSupreme Court of the United States · 1977
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3Cited by2 opinions
- Maher Terminals, Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1986
- Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.)United States Bankruptcy Court, D. Connecticut · 1988