Legal Opinion
Barfield v. Bolotte
Louisiana Court of Appeal
Decided December 23, 2016No. 2015 CA 0847PublishedCited by 12 opinions
1Opinion of the Court
HIGGINBOTHAM, J.'
I «This case presents a res nova issue involving a statutory interpretation of the Louisiana alternative fuel tax,credit found at La. R.S. 47:6035. The Louisiana Department of Revenue (“LDR”), through its Secretary, Tim Barfield, appeals a judgment of the district coqrt affirming the Louisiana Board of. Tax Appeals .(“BTA”) and permitting the tax credit in favor of Terry and Gwen Bolotte (“the Bolottes”).
FACTS AND PROCEDURAL BACKGROUND
The Bolottes purchased a 2011 Ford F-150 pickup truck in November: 2011. The vehicle is known as a Flex Fuel Vehicle (“FFV”), capable of…
2Cases cited14 opinions
- Cole v. Celotex Corp.Supreme Court of Louisiana · 1992
- Cleco Evangeline v. Louisiana Tax Com'nSupreme Court of Louisiana · 2002
- St. Paul Fire & Marine Ins. Co. v. SmithSupreme Court of Louisiana · 1992
- McLane Southern, Inc. v. BridgesSupreme Court of Louisiana · 2012
- Holmes v. Southeastern Fidelity Ins. Co.Louisiana Court of Appeal · 1982
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3Cited by12 opinions
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- Woods v. RobinsonLouisiana Court of Appeal · 2018
- Cora-Texas Mfg. Co., Inc. v. Kimberly L. Robinson, Secretary, Department of Revenue, State of LouisianaLouisiana Court of Appeal · 2021
- Filmore Parc Apartments II v. Norman White, Chief Financial Officer and Director of Finance, City of New Orleans; Erroll Williams, Assessor, Orleans Parish; And the Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- Herman and Evelyn Crotwell, Jr. v. Louisiana Department of RevenueLouisiana Court of Appeal · 2019
7 more not listed; retrieve them via the Exa API.