Cited by
Opinions in Louisiana that cite Cleco Evangeline v. Louisiana Tax Com'n, 813 So. 2d 351.
- Darlene Ward Pellecer, Individually and as the Administrator of the Estate of Carlos F. Pellecer, and Cynthia Pellecer … La. 2025
- Marilyn H. McBride, Davy A. Dowdy, and Joey E. Miller v. Old Republic Insurance Company, John K. Woodard, … La. 2025
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Theophilus Roland, Jr. v. Louisiana Department of Public Safety and Corrections
La. 2025
Cleco Evangeline v. Louisiana Tax Com’n, 2001–2162 p. 3 (La.4/3/02)
- James J. Donelon, Commissioner of Insurance for the State of Louisiana v. Americas Insurance Company La. Ct. App. 1st Cir. 2024
- Kim and Stewart Wixson, Melanie and Charlie Jones, Aimee and Tommy Joe Woodard, Jr., and the Louisiana Independent … La. Ct. App. 1st Cir. 2023
- State Of Louisiana, Et Al. v. Louisiana Land & La. 2022
- Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson Versus travelocity.com Lp (n/K/A … La. Ct. App. 5th Cir. 2021
- State of Louisiana in the Interest of S.M. (DOB: 07/11/06), N.M. (DOB: 04/02/07), B.M. (DOB: 01/07/09), D.M. (DOB: … La. Ct. App. 1st Cir. 2021
- Nuccio Family, LLC v. Cooties Corporation La. Ct. App. 4th Cir. 2021
- State of Louisiana, Through The Department of Social Services, Office of Family Support, Support Enforcement Services, In the … La. Ct. App. 1st Cir. 2021
- State of Louisiana v. Kanisha M. Baker La. Ct. App. 4th Cir. 2020
- Cathy Derbonne v. State Police Commission La. Ct. App. 1st Cir. 2020
- Jazz Casino Company, L.L.C. v. Cynthia Bridges, in her capacity as the Secretary of the Louisiana Department of … La. Ct. App. 1st Cir. 2020
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Elaine T. Marshall, Individually and as Co-Trustee of the Marshall Legacy Foundation and The Marshall Heritage Foundation v. …
La. Ct. App. 1st Cir. 2020
4% 3%02); ( Emphasis added).
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Elaine T. Marshall, individually and as Co-Trustee of the Marshall Legacy Foundation and the Marshall Heritage Foundation v. …
La. Ct. App. 1st Cir. 2020
4% 3%02); ( Emphasis added).
- Smith International, Inc. v. Secretary of Department of Revenue, State of Louisiana La. Ct. App. 1st Cir. 2020
- Boyd Louisiana Racing, Inc. v. Cynthia Bridges, Secretary, Department of Revenue and Taxation, State of Louisiana La. Ct. App. 1st Cir. 2020
- Leontine Moran Versus Rouse's Enterprises, LLC and Great American Alliance Insurance Company La. Ct. App. 5th Cir. 2019
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Blakewood, L.L.C. v. Marsha Hanlon, Director of Finance, City of Baton Rouge, Parish of East Baton Rouge, James …
La. Ct. App. 1st Cir. 2019
4/ 3/ 02), - 55 ( quoting BLACK' S LAW DICTIONARY 316 ( 6th ed. 1990)).
- Zanella's Wax Bar, LLC v. Trudy's Wax Bar, LLC and Trudy Barnett La. Ct. App. 1st Cir. 2019
- Lafayette General Medical Center,inc. v. Kimberly Robinson, Secretary, Louisiana Department of Revenue La. Ct. App. 3d Cir. 2019
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Stanley R. Palowsky, III, Individually, and on Behalf of Alternative Environmental Solutions, Inc. v. Allyson Campbell
La. 2019
Cleco Evangeline, LLC v. Louisiana Tax Comm’n, 01-2162, p. 3 (La.4/3/02)
- Am. Multi-Cinema, Inc. v. Normand 267 So. 3d 197 La. Ct. App. 5th Cir. 2019
- In re Lanier 249 So. 3d 1059 La. Ct. App. 1st Cir. 2018
- Succession of Eugene D. Lanier La. Ct. App. 3d Cir. 2018
- Robinson v. Mantle Oil & Gas, LLC 247 So. 3d 738 La. Ct. App. 1st Cir. 2018
- Iberville Parish School Board v. Louisiana State Board of Elementary and Secondary Education and the State of Louisiana … 248 So. 3d 299 La. 2018
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In re Medical Review Panel Proceedings of Glover
229 So. 3d 655
La. Ct. App. 1st Cir. 2017
4/3/02), , Words and phrases Rshall be construed according to the common and approved usage of the language.
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John A. Billiot, Jr. v. Kendall Wiltz
La. Ct. App. 3d Cir. 2017
4 Cir. 8/20/03), writ denied, 2003-2895 (La.1/9/04), (citing Cleco Evangeline, LLC v. Louisiana Tax Com,’n, 2001-2162, p. 3 (La.4/02/02), ).
- Billiot v. Wiltz 222 So. 3d 964 La. Ct. App. 1st Cir. 2017
- Thomas C. Royer v. State of Louisiana, Dept. of Transportation & Development La. Ct. App. 3d Cir. 2017
- Royer v. State, Department of Transportation & Development 210 So. 3d 910 La. Ct. App. 1st Cir. 2017
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Jasmine Jones v. Progressive Security Insurance Company
La. Ct. App. 3d Cir. 2016
Cleco Evangeline, LLC v. Louisiana Tax Commission, 01-2162 (La.4/3/02)
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Jones v. Progressive Security Insurance Co.
209 So. 3d 912
La. Ct. App. 1st Cir. 2016
Cleco Evangeline, LLC v. Louisiana Tax Commission, 01-2162 (La.4/3/02), .
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Barfield v. Bolotte
185 So. 3d 781
La. Ct. App. 1st Cir. 2016
1st Cir.6/22/01), , aff'd, 2001-2162 (La.4/3/02), ; Southlake Development Co. v. Secretary of Dept. of Revenue and Taxation for State of La., 98-2158 (La.App.
- Bourbon Investments, LLC v. New Orleans Equity LLC 207 So. 3d 1088 La. Ct. App. 1st Cir. 2016
- Mandy Bernard v. Professional Property Management La. Ct. App. 3d Cir. 2016
- Bezou v. Bezou 203 So. 3d 488 La. Ct. App. 1st Cir. 2016
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Topshelf Sports, Inc. v. Robert Simpson, Director
La. Ct. App. 3d Cir. 2016
4/3/02), the supreme court stated: It is a well-established principle of statutory construction that absent clear evidence of a contrary legislative intention, a statute should be interpreted according to its plain language.
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Topshelf Sports, Inc. v. Simpson
186 So. 3d 1288
La. Ct. App. 1st Cir. 2016
In Cleco Evangeline, LLC v. Louisiana Tax Comm’n, 01-2162, p. 5 (La.4/3/02), , the supreme court stated: It is a' well-established principle of statutory construction that absent clear evidence of a contrary legislative intention, a statute should be interpreted according to its plain language.
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MR Pittman Group, LLC v. Plaquemines Parish Government
182 So. 3d 291
La. Ct. App. 1st Cir. 2015
Ass’n v. State, 04-0227 p. 35 (La.1/19/05), ; see also Cleco Evangeline, L.L.C. v. Louisiana Tax Com’n, 01-2162, p. 3 (La.4/3/02), .
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Odebrecht Construction, Inc. v. Louisiana Department of Revenue
182 So. 3d 132
La. Ct. App. 1st Cir. 2015
Our courts have continued to apply the principle of statutory construction that, “Taxing statutes must be strictly 'construed against the taxing authority; where a tax statute is susceptible of more than one reasonable interpretation, the construction favorable to the taxpayer is to be adopted.” Cleco Evangeline, LLC v. Louisiana Tax Com’n, 2001-2162, p. 8 (La.4/3/02), .
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Nelson Industrial Steam Co. v. Calcasieu Parish School Board,sales & Use Tax Dept.
La. Ct. App. 3d Cir. 2015
Cleco Evangeline, LLC v. Louisiana Tax Com’n, 01-2162 (La.4/3/02), Tarver v. E.I.
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Cynthia Bridges, SEC. Dept. of Rev., State v. Nelson Industrial Steam Co.
La. Ct. App. 3d Cir. 2015
Cleco Evangeline, LLC v. Louisiana Tax Com’n, 01-2162 (La.4/3/02), Tarver v. E.I.
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Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept.
La. Ct. App. 3d Cir. 2015
Cleco Evangeline, LLC v. Louisiana Tax Com’n, 01-2162 (La.4/3/02), Tarver v. E.I.
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Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co.
La. Ct. App. 3d Cir. 2015
Cleco Evangeline, LLC v. Louisiana Tax Com’n, 01-2162 (La.4/3/02), Tarver v. E.I.
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Yesterdays of Lake Charles, Inc. v. Calcasieu Parish Sales and Use Tax Department
La. Ct. App. 3d Cir. 2015
4/3/02), discussed the application of statutory construction and stated: It is a well-established principle of statutory construction that absent clear evidence of a contrary legislative intention, a statute should be interpreted according to its plain language.
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Gamestop, Inc. v. St. Mary Parish Sales & Use Tax Department
166 So. 3d 1090
La. Ct. App. 1st Cir. 2015
1st Cir.6/22/01), , aff'd, 01-2162 (La.4/3/02), .
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Capital City Press, L.L.C. v. Louisiana State University System Board of Supervisors
168 So. 3d 727
La. Ct. App. 1st Cir. 2014
Cleco Evangeline, LLC v. Louisiana Tax Com’n, 01-2162 (La.4/3/02), ; McKenzie v. Imperial Fire and Cas.
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St. Tammany Parish School Board v. Bullinger
168 So. 3d 493
La. Ct. App. 1st Cir. 2014
See Cleco Evangeline, LLC v. Louisiana Tax Com’n, 2001-2162 (La.4/3/02), .