Legal Opinion

Convent Marine Companies, Inc. v. State

Louisiana Court of Appeal

Decided June 29, 1992No. 91 CA 0968PublishedCited by 6 opinions

1Opinion of the Court

603 So.2d 790 (1992)

CONVENT MARINE COMPANIES, INC.

v.

STATE of Louisiana.

No. 91 CA 0968.

Court of Appeal of Louisiana, First Circuit.

June 29, 1992.

Rehearing Denied August 10, 1992.

William C. Shockey, Baton Rouge, for plaintiff-appellee Convent Marine Co.

Roy Mongrue, Jr., Baton Rouge, for defendant-appellant State of La.

Before WATKINS, CARTER and FOIL, JJ.

WATKINS, Judge.

A taxpayer that voluntarily and without protest paid taxes to the State of Louisiana applied for a refund, which the trial court granted. Finding that the taxpayer has no right of action, we reverse.

BACKGROUND

This lawsuit was…

Also in this document: Concurrence · Carter; Concurrence · Foil.

2Cases cited6 opinions

  1. ST. PIERRE'S FABRICATION & WELD., INC. v. McNamaraSupreme Court of Louisiana · 1986
  2. Lisso & Bro. v. Police JurySupreme Court of Louisiana · 1910
  3. Red River Coors, Inc. v. McNamaraLouisiana Court of Appeal · 1991
  4. Sperry Rand Corp. v. Collector of RevenueLouisiana Court of Appeal · 1979
  5. Dupre v. City of OpelousasSupreme Court of Louisiana · 1926

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3Cited by6 opinions

  1. Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
  2. St. Martin v. StateSupreme Court of Louisiana · 2009
  3. Clark v. StateLouisiana Court of Appeal · 2004
  4. Atlantic Pacific Marine Corp. v. StateLouisiana Court of Appeal · 1994
  5. J-W Power Co. v. State Ex Rel. Secretary of the Department of Revenue & TaxationLouisiana Court of Appeal · 2010

1 more not listed; retrieve them via the Exa API.

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