Legal Opinion
Jones v. Southern Natural Gas Co.
Louisiana Court of Appeal
Decided April 13, 2011No. Nos. 46,347-CA, 46,348-CA, 46,351-CAPublishedCited by 12 opinions
1Opinion of the CourtMoore, J.
|tANR Pipeline Co., Tennessee Gas Pipeline Co. and Southern Natural Gas Co. (collectively referred to as “the taxpayers”) appeal three judgments that reversed and vacated a ruling of the Louisiana Tax Commission (“the LTC”) and reinstated the tax assessments fixed by the assessors of Ouachita, Union and Lincoln Parishes on the taxpayers’ property in those parishes. For the reasons expressed, we affirm.
Factual Background
The taxpayers are corporate affiliates that provide natural gas transportation, storage and balancing services in Louisiana and in interstate commerce. Their property is…
2Cases cited12 opinions
- Sudwischer v. Estate of HuffpauirSupreme Court of Louisiana · 1997
- Burmaster v. Plaquemines Parish GovernmentSupreme Court of Louisiana · 2008
- Smith v. State Dept. of Health & HospitalsLouisiana Court of Appeal · 2005
- ANR Pipeline Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 2005
- Gisclair v. Louisiana Tax CommissionSupreme Court of Louisiana · 2009
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Appeal of ANR Pipeline Co. v. ANR Pipeline Co.Louisiana Court of Appeal · 2011
- Walton v. BurnsLouisiana Court of Appeal · 2013
- Odom v. Southern Natural Gas Co.Louisiana Court of Appeal · 2011
- TBM-WC Sabine, LLC v. Sabine Parish Bd. of ReviewLouisiana Court of Appeal · 2018
- Martin v. ANR Pipeline Co.Louisiana Court of Appeal · 2011
7 more not listed; retrieve them via the Exa API.