Ocean Energy v. Plaquemines Parish Gvmt.
Supreme Court of Louisiana
1Opinion of the Court
880 So.2d 1 (2004)
OCEAN ENERGY, INC.
v.
PLAQUEMINES PARISH GOVERNMENT.
No. 2004-C-0066.
Supreme Court of Louisiana.
July 6, 2004.
Rehearing Denied September 3, 2004.
Onebane Law Firm, Lawrence L. Lewis, III, Lafayette, for applicant.
Johnette L. Martin, Houma, for respondent.
KIMBALL, Justice.
The issue presented by this case is whether the prohibition found in La. Const. art. VII, § 4(C) against political subdivisions levying a tax on motor fuel applies to off-road diesel fuel purchased by a corporation and used primarily in the operation of the internal combustion engines of its marine vessels that…
Also in this document: Dissent.
2Cases cited19 opinions
- Jones v. Estate of SantiagoSupreme Court of Louisiana · 2004
- Leake v. ParsonLouisiana Court of Appeal · 1925
- Robinson v. HeardSupreme Court of Louisiana · 2002
- Succession of LaugaSupreme Court of Louisiana · 1993
- Roberts v. City of Baton RougeSupreme Court of Louisiana · 1958
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3Cited by81 opinions
- Champagne v. WardSupreme Court of Louisiana · 2005
- King v. Parish National BankSupreme Court of Louisiana · 2004
- Snowton v. Sewerage and Water Bd.Supreme Court of Louisiana · 2009
- Leonard v. Parish of JeffersonLouisiana Court of Appeal · 2005
- Citron v. Gentilly Carnival Club, Inc.Louisiana Court of Appeal · 2015
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