Legal Opinion
Gulf States Utilities Co. v. Traigle
Supreme Court of Louisiana
Decided February 24, 1975No. 55399PublishedCited by 5 opinions
1Opinion of the Court
TATE, Justice.
The plaintiff-taxpayers paid certain motor vehicle registration license fees under protest and then filed this suit to obtain refund of them. La.R.S. 47:1576. The taxpayers appeal the dismissal of their suit.
The taxpayers resist the imposition of a fee of $10.00 per vehicle, based upon issuance of “commercial” license plates to them, and insist that the correct license fee assessed against them was statutorily intended to be the $3.00 for “private” passenger vehicles, La.R.S. 47:463. They further contend that, if La.R.S. 47:475 is interpreted so as to tax their passenger…
Also in this document: Dissent.
2Cases cited11 opinions
- Roberts v. City of Baton RougeSupreme Court of Louisiana · 1958
- State ex rel. Labauve v. MichelSupreme Court of Louisiana · 1908
- Interstate Oil Pipe Line Co. v. GuilbeauSupreme Court of Louisiana · 1950
- City of New Orleans v. LevySupreme Court of Louisiana · 1957
- Liter v. City of Baton RougeSupreme Court of Louisiana · 1971
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- RJ D'HEMECOURT PETROLEUM v. McNamaraSupreme Court of Louisiana · 1983
- Southern American Ins. Co. v. DobsonSupreme Court of Louisiana · 1983
- Town of Berwick v. JustilianLouisiana Court of Appeal · 1994
- Southern Hardware Co. v. Honeywell InformationLouisiana Court of Appeal · 1979
- State ex rel. Department of Health & Human Resources ex rel. J.L. v. DuvigneaudLouisiana Court of Appeal · 2000