Legal Opinion
Caldwell Parish School Board v. Louisiana Machinery Co.
Louisiana Court of Appeal
Decided May 16, 2012No. Nos. 47,349-CA, 47,350-CAPublishedCited by 5 opinions
1Opinion of the CourtLolley, J.
11 Louisiana Machinery Company, LLC (“LMC”), and Louisiana Machinery Rentals, LLC (“LMR”), appeal the summary judgments rendered by the Thirty-Seventh Judicial District Court, for the Parish of Caldwell, State of Louisiana in favor of the Caldwell Parish School Board, the Caldwell Parish Police Jury, the Caldwell Parish Hospital District # 1, and the Town of Columbia, acting through the Concordia Parish School Board. These summary judgments made final and executory certain notices of assessment of unpaid sales tax to LMC and LMR. Because we find that genuine issues of material fact exist…
2Cases cited5 opinions
- Etienne v. National Auto. Ins. Co.Supreme Court of Louisiana · 2000
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
- West Baton Rouge Parish Revenue Department v. Louisiana Machinery Rentals, L.L.C.Louisiana Court of Appeal · 2012
- Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Rentals, Inc.Louisiana Court of Appeal · 2012
- Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
3Cited by5 opinions
- Caldwell Parish School Board v. Louisiana Machinery Co.Supreme Court of Louisiana · 2013
- Catahoula Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- Tensas Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Catahoula Parish School Board v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2012