Crawford v. American National Petroleum Co.
Louisiana Court of Appeal
1Opinion of the Court
1 ¡¿PARRO, Judge.
This case involves an appeal by the Louisiana Department of Revenue and Taxation from a district court judgment affirming a judgment of the Louisiana Board of Tax Appeals in favor of the taxpayer based on a finding that no portion of a Texas punitive damage award was apportionable income for Louisiana corporate income tax and franchise tax purposes.
Factual Background and Procedural History
American National Petroleum Company (American) is an independent gas producer with its principal office located in Houston, Texas.1 American owned a working interest in two gas wells in the…
Also in this document: Concurrence.
2Cases cited14 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- American National Petroleum Co. v. Transcontinental Gas Pipe Line Corp.Texas Supreme Court · 1990
- Billiot v. BP Oil Co.Supreme Court of Louisiana · 1994
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