Legal Opinion
State Farm Mut. Auto. Ins. v. Ott
Louisiana Court of Appeal
Decided March 31, 1952No. 19932PublishedCited by 3 opinions
1Opinion of the Court
JANVIER, Judge.
Plaintiff, State Farm Mutual Automobile Insurance Company, moves to dismiss the appeal of the City of New Orleans on the ground that this Court is without jurisdiction, since the sole issue is the legality of a tax.
Plaintiff brought suit against the City of New Orleans seeking the return of $481.81 paid under protest as taxes for the year 1949, on certain “credits” which the plaintiff alleged did not represent taxable property. It alleged that the assessment thereof by the Louisiana Tax Commission was illegal and should be declared null and void and the amount paid as taxes as…
2Cases cited4 opinions
- V. & A. Meyer & Co. v. PleasantSupreme Court of Louisiana · 1889
- Williams v. TricheSupreme Court of Louisiana · 1901
- Esto Real Estate Corp. v. Louisiana Tax CommissionLouisiana Court of Appeal · 1930
- McGuire v. VoghSupreme Court of Louisiana · 1884
3Cited by3 opinions
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- State Farm Mut. Auto. Ins. v. OttLouisiana Court of Appeal · 1953
- State Farm Mutual Automobile Insurance v. MontgomeryLouisiana Court of Appeal · 1952