Legal Opinion
Mouton v. Hebert's Superette, Inc.
Louisiana Court of Appeal
Decided December 8, 2010No. 10-787, 10-788PublishedCited by 4 opinions
1Opinion of the Court
CHATELAIN, Judge. *
_JjThe plaintiff appeals the trial court’s dismissal of his two suits on two promissory notes, utilizing the peremptory exception as the procedural vehicle to raise statutory immunity. Because we find that the defendants’ claims of immunity under federal tax law is an affirmative defense and that a peremptory exception is not the proper procedural vehicle for addressing this issue, we reverse and remand.
FACTS AND PROCEDURAL HISTORY
The plaintiff, Kenneth Mouton (Mouton), is a shareholder in both of the defendant corporations, Hebert’s Superette, Inc. (Su-perette) and…
2Cases cited16 opinions
- Schroeder v. Board of Sup'rsSupreme Court of Louisiana · 1991
- Hall v. Excelsior Steam Laundry Co.Louisiana Court of Appeal · 1926
- Campo v. CorreaSupreme Court of Louisiana · 2002
- Walls v. American Optical Corp.Supreme Court of Louisiana · 1999
- Webster v. RushingSupreme Court of Louisiana · 1975
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3Cited by4 opinions
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- Edward "Eddy" Jackson Versus Jefferson Parish School BoardLouisiana Court of Appeal · 2022
- Mouton v. HEBERT'S OF HENDERSON, INC.Louisiana Court of Appeal · 2010