Cited by

Opinions in Louisiana that cite United Gas Corporation v. Fontenot, 129 So. 2d 776.

21 citing documents.

Toyota Motor Credit Corporation v. Kimberly Robinson, Secretary, Department of Revenue, State of Louisiana La. Ct. App. 1st Cir. 2022
On de novo review, considering all of TMCC’s business activities related to the RICs at Issue, which occurred in more than one state, and mindful that any doubt or ambiguity as to the authority to tax must be resolved in favor of the taxpayer, -580, 129 So.
Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales … 198 So. 3d 108 La. 2016
(1961); 3 Sutherland, Statutory Construction, Section 66.01 (4th (Sands) ed., 1974).
UTELCOM, Inc. v. Bridges 77 So. 3d 39 La. Ct. App. 1st Cir. 2011
1st Cir.7/2/0S), , writ denied, 03-2201 (La.11/14/03), ; , (1961).
R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue 31 So. 3d 1083 La. Ct. App. 1st Cir. 2010
(1961); McNamara v. U.O.P., Inc., (La.App.
Bridges v. Autozone Properties, Inc. 900 So. 2d 784 La. 2005
488 , 758 (1961) , -779 (1961), the court determined that Louisiana applied three separate and distinct doctrines to the taxation of intangible property.
Secretary v. Gap (Apparel), Inc. 886 So. 2d 459 La. Ct. App. 1st Cir. 2004
The Louisiana Supreme Court also addressed the issue of "business situs" , (1961), which dealt with corporate franchise tax.
Bridges v. Autozone Properties, Inc. 873 So. 2d 25 La. Ct. App. 1st Cir. 2004
488 , 758 (1961); , -779 (1961).
Explained Kevin Associates, LLC v. Crawford 865 So. 2d 34 La. 2004
Con-Trux Construction v. Secretary, Department of Revenue & Taxation 711 So. 2d 324 La. Ct. App. 2d Cir. 1998
(1961); McNamara v. U.O.P., Inc., (La.App.
Tarver v. EI Du Pont De Nemours and Co. 634 So. 2d 356 La. 1994
Tarver v. Ormet Corp. 597 So. 2d 1172 La. Ct. App. 1st Cir. 1992
Marmac Corp. v. McNamara 546 So. 2d 585 La. Ct. App. 1st Cir. 1989
5th Cir.), writ denied, , (1961).
Davenport Production Corp. v. SECRETARY OF LA., DEPT. REVENUE AND TAXATION 490 So. 2d 1140 La. Ct. App. 2d Cir. 1986
Dow Chemical Company v. Traigle 336 So. 2d 285 La. Ct. App. 1st Cir. 1976
Traigle v. PPG Industries, Inc. 332 So. 2d 777 La. 1976
(1961); 3 Sutherland, Statutory Construction, Section 66.01 (4th (Sands) ed., 1974).
Traigle v. P. P. G. Industries, Inc. 315 So. 2d 859 La. Ct. App. 1st Cir. 1975
1 Cir. 1962) certiorari denied; , (1961).
Chicago Bridge & Iron Company v. Cocreham 317 So. 2d 605 La. 1975
North Baton Rouge Dev. Co., Inc. v. Collector of Rev. 304 So. 2d 293 La. 1974
which involved the Louisiana corporation franchise tax law.
Fies v. Agerton 285 So. 2d 824 La. Ct. App. 1st Cir. 1973
(1961); (1st La.App.1962), certiorari denied, June 14, 1962.
Danna v. Commissioner of Insurance 228 So. 2d 708 La. Ct. App. 1st Cir. 1970
Collector of Revenue v. Mossler Acceptance Co. 139 So. 2d 263 La. Ct. App. 1st Cir. 1962