Legal Opinion
MRT Exploration Co. v. McNamara
Louisiana Court of Appeal
Decided June 20, 1997No. Nos. 94 CA 0063R, 94 CA 0064RPublishedCited by 2 opinions
1Opinion of the Court
1 «RALPH TYSON, Judge Pro Tem.
This case is before us on remand from the Louisiana Supreme Court. For the reasons stated below, we now hold that plaintiffs2 owe severance taxes for the period of December of 1979 through September of 1982.
FACTS AND PROCEDURAL HISTORY
In our previous opinions, we adopted the facts of these two consolidated cases as set forth by the trial court in its reasons for judgment. For purposes of clarity, we will reiterate the facts:
The State of Louisiana, the City of Shreveport, and the Bossier Levee District conveyed 22,000 acres located in Bossier Parish to the United…
2Cases cited6 opinions
- Mrt Exploration Company v. Shirley McNamara Secretary, Louisiana Department of Revenue and TaxationCourt of Appeals for the Fifth Circuit · 1984
- State v. Exxon Corp.Louisiana Court of Appeal · 1996
- Murphy Corp. v. FontenotSupreme Court of Louisiana · 1954
- MRT Exploration Co. v. McNamaraLouisiana Court of Appeal · 1994
- MRT Exploration Co. v. McNamaraSupreme Court of Louisiana · 1995
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3Cited by2 opinions
- New Orleans Fire Fighters Pension & Relief Fund v. City of New OrleansLouisiana Court of Appeal · 2018
- Varner v. DayLouisiana Court of Appeal · 2001