Legal Opinion
St. Pierre's Fabrication & Welding, Inc. v. McNamara
Louisiana Court of Appeal
Decided March 10, 1986No. 85-CA-666PublishedCited by 2 opinions
1Opinion of the Court
BOWES, Judge.
St. Pierre’s Fabrication & Welding, Inc. (hereinafter referred to as St. Pierre’s) was assessed $22,472.82 plus penalties and interest for failure to pay certain Louisiana general sales taxes due for the period of January 1, 1979 through September 30, 1982. The assessment was the result of a Department of Revenue and Taxation (hereinafter referred to as Department) audit conducted by Ms. Renita Nelson and Ms. Elizabeth Vick in February 1983.
Subsequent to this assessment, a timely application for a hearing before the State of Louisiana, Board of Tax Appeals (hereinafter referred…
2Cases cited5 opinions
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- Claiborne Sales Company v. Collector of RevenueSupreme Court of Louisiana · 1957
- Collector of Revenue v. JL Richardson CompanyLouisiana Court of Appeal · 1971
- Parish of Calcasieu, Calcasieu Par. Pol. J. v. TraigleLouisiana Court of Appeal · 1974
- Traigle v. Parish of CalcasieuLouisiana Court of Appeal · 1974
3Cited by2 opinions
- ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
- St. Pierre's Fabrication & Welding, Inc. v. McNamaraSupreme Court of Louisiana · 1986