Legal Opinion
Portal Boat Co. v. Stephens
Louisiana Court of Appeal
Decided March 12, 1986No. CA-4289PublishedCited by 3 opinions
1Opinion of the Court
BARRY, Judge.
Portal Boat Company appeals the dismissal of its suit for a refund of taxes paid under protest based on an exception of no right of action.
The Sheriff of St. Bernard Parish filed a rule against Portal Boat to collect sales and use taxes due from January 1, 1981 to February 28, 1982. Portal Boat responded with a petition to remove the matter to federal court. Notice of the removal action arrived after the state court made the rule absolute on March 1, 1985 under La.R.S. 47:1574. The federal court dismissed the petition on jurisdictional grounds, 781 F.2d 481 (5th Cir.1986).
On…
2Cases cited14 opinions
- Flowers, Inc. v. RauschSupreme Court of Louisiana · 1978
- St. John Baptist Parish School Board v. Marbury-Pattillo Construction Co.Supreme Court of Louisiana · 1971
- McNamara v. Electrode Corp.Louisiana Court of Appeal · 1982
- Jack A. Stephens v. Portal Boat CompanyCourt of Appeals for the Fifth Circuit · 1986
- Henry v. State, Through Dept. of HealthLouisiana Court of Appeal · 1983
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3Cited by3 opinions
- Calcasieu Parish School Bd. v. ParkerLouisiana Court of Appeal · 2002
- Loe v. McNamaraLouisiana Court of Appeal · 1986
- Portal Boat Co. v. StephensSupreme Court of Louisiana · 1986