Legal Opinion
Tarver v. E.I. Du Pont de Nemours & Co.
Louisiana Court of Appeal
Decided March 17, 1993No. 92-CA-921PublishedCited by 8 opinions
1Opinion of the Court
GAUDIN, Judge.
E.I. Du Pont de Nemours and Company has appealed from a judgment of the 40th Judicial District Court which found that Du Pont owed additional corporate franchise taxes relating to its investment in and/or acquisition of Conoco, Inc. We affirm in part and reverse in part.
Du Pont, which owns 100 per cent of Conoco’s voting stocks, argues on appeal (1) that the trial judge erred in equating ownership with control and (2) that it was also erroneous for the court to conclude that the value to be used for stock issued in connection with the acquisition of Conoco was the value shown on…
2Cases cited3 opinions
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- North Baton Rouge Dev. Co., Inc. v. Collector of Rev.Supreme Court of Louisiana · 1974
- ST. CHARLES PARISH SCH. BOARD v. La. Power & Light Co.Louisiana Court of Appeal · 1985
3Cited by8 opinions
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- Clyde Juneau v. CADDO-SHREVEPORT SALESLouisiana Court of Appeal · 1996
- Scientific Drilling International, Inc. v. MecheLouisiana Court of Appeal · 2010
- Leichering v. Unemployment Appeals CommissionDistrict Court of Appeal of Florida · 2003
- Yesterdays of Lake Charles, Inc. v. Calcasieu Parish Sales & Use Tax DepartmentLouisiana Court of Appeal · 2015
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