Legal Opinion
LaSalle Parish School Board v. Louisiana Machinery Rentals, LLC
Louisiana Court of Appeal
Decided June 6, 2012No. 12-259PublishedCited by 5 opinions
1Opinion of the Court
DECUIR, Judge.
|TIn this tax collection case, Louisiana Machinery Rentals, LLC (LMR), appeals a *1234partial summary judgment enforcing the assessment of the taxing authorities. The taxing authorities, through their designated collector, answered the appeal seeking sanctions against LMR for filing a frivolous appeal.
FACTS AND PROCEDURAL HISTORY
LMR is the franchise dealer for Caterpillar. As such, LMR sold, leased and repaired CAT equipment in LaSalle Parish. Through intergovernmental agreements, the LaSalle Parish School Board, the Town of Jena, and the Town of Olla (Plaintiffs) designated the…
2Cases cited9 opinions
- Nee v. N. O. Public Service, Inc.Louisiana Court of Appeal · 1929
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Collector of Revenue v. FrostSupreme Court of Louisiana · 1961
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- 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
- Catahoula Parish School Board v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2012
- Lasalle Parish School Board v. Louisiana MacHinery Company, LLCLouisiana Court of Appeal · 2014
- Lasalle Parish School Board v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2014