Cited by

Opinions in Louisiana that cite Traigle v. PPG Industries, Inc., 332 So. 2d 777.

53 citing documents.

Joseph Larocca and Larocca Auto Sales, Inc. Versus Louisiana Motor Vehicle Commission La. Ct. App. 5th Cir. 2023
See Triangle v. PPG Indus., Inc., (La.
Pinnacle Polymers, LLC Versus St. John the Baptist Parish Sales and Use Tax Office La. Ct. App. 5th Cir. 2021
Elio Motors, Inc. v. La. Motor Vehicle Comm'n 268 So. 3d 1132 La. Ct. App. 1st Cir. 2019
Moreover, there was no evidence that the agency adopted its interpretation of the statute soon after the statute was enacted and adhered to it over a long period of time, as was the case in Traigle v. PPG Industries, Inc. , , 782 (La.
New Orleans Fire Fighters Pension & Relief Fund v. City of New Orleans 242 So. 3d 682 La. Ct. App. 1st Cir. 2018
In Traigle v. PPG Indus., Inc., , 782 (La.
Williams v. Opportunity Homes Ltd. Partnership 220 So. 3d 188 La. Ct. App. 4th Cir. 2017
Likewise, “[a]n administrative construction cannot have weight where it is contrary to or inconsistent with the statute.” Jurisich v. Jenkins, 1999-0076, p. 8, 749 So.2d at 602 (quoting Traigle v. PPG Indus., Inc., ).
Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam … 190 So. 3d 276 La. 2016
The majority’s opinion in Traigle v. PPG Industries, Inc., which included the first major examination of the “further processing exclusion,” acknowledged these principles of statutory construction, but declined to specify which was applicable and avoided categorizing the provision.
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
This court in Traigle v. PPG Industries, Inc., explained that “an administrative construction cannot have weight where it is contrary to or inconsistent with the statute.” 'Thus, we must revisit the intent of the legislature in enacting the statute and determine whether the regulation furthers or frustrates that purpose.
Graphic Packaging International, Inc. v. Lewis 187 So. 3d 499 La. Ct. App. 2d Cir. 2016
In International Paper v. Bridges, supra, the supreme court examined its prior jurisprudence addressing the further processing exclusion in Traigle v. PPG Industries, Inc., and Vulcan Foundry, and considered the Department of Revenue’s administrative rule 1 -addressing the further |fiprocessing *505 exclusion to formulate the appropriate test to be used in applying the “further processing exclusion.” The court held that raw materials
Nelson Industrial Steam Co. v. Calcasieu Parish School Board,sales & Use Tax Dept. La. Ct. App. 3d Cir. 2015
Cynthia Bridges, SEC. Dept. of Rev., State v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales and Use Tax Dept. La. Ct. App. 3d Cir. 2015
Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2015
The seminal cases interpreting the statute and the regulations are Traigle v. PPG Industries, Inc., and Vulcan Foundry, (on rehearing).
Bridges v. Nelson Industrial Steam Co. 169 So. 3d 711 La. Ct. App. 3d Cir. 2015
The seminal cases interpreting the statute and the regulations are Traigle v. PPG Industries, Inc., and Vulcan Foundry, (on rehearing).
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales & Use Tax Dept. La. Ct. App. 3d Cir. 2012
In Traigle v. PPG Industries, Inc., this Court examined whether the purchase of graphite blades, utilized in the manufacture of chlorine, was excluded from the sales and use tax provisions.
Bridges v. Nelson Industrial Steam Co. 106 So. 3d 147 La. Ct. App. 1st Cir. 2012
In Traigle v. PPG Industries, Inc., this Court examined whether the purchase of graphite blades, utilized in the manufacture of chlorine, was excluded from the sales and use tax provisions....
Marshall v. Maynard 35 So. 3d 1134 La. Ct. App. 4th Cir. 2010
Likewise, “[a]n administrative construction cannot have weight where it is contrary to or inconsistent with the statute.” Jurisich v. Jenkins, 1999-0076, p. 8, 749 So.2d at 602 (quoting Traigle v. PPG Indus., Inc., ).
International Paper, Inc. v. Bridges 972 So. 2d 1121 La. 2008
The leading cases on this element of the analysis are Traigle v. PPG Industries, Inc., and Vulcan Foundry
International Paper, Inc. v. Bridges 954 So. 2d 321 La. Ct. App. 2d Cir. 2007
The leading cases on this element of the analysis are Traigle v. PPG Industries, Inc., and Vulcan Foundry
Word of Life Christian Center v. West 936 So. 2d 1226 La. 2006
1st Cir.1987), Traigle v. PPG Industries, Inc. and McNamara v. U.O.P., Inc., (La.App.
Louisiana Power and Light Co. v. Slaughter 917 So. 2d 532 La. Ct. App. 1st Cir. 2005
See Traigle v. PPG Industries, Inc.
Cosmar Co. v. Slaughter 871 So. 2d 646 La. Ct. App. 1st Cir. 2004
Industries, Inc., Vulcan Foundry, (on rehearing).
Bd. of Trust. of State Empl. v. St. Landry 844 So. 2d 90 La. Ct. App. 1st Cir. 2003
Jurisich v. Jenkins, XXXX-XXXX (La.10/19/99), , citing Traigle v. PPG Indus., Inc.
Shaw Group, Inc. v. Kennedy 767 So. 2d 937 La. Ct. App. 1st Cir. 2000
1 Cir.1987), Traigle v. PPG Industries, Inc., and McNamara v. U.O.P., Inc., (La.App.
Jurisich v. Jenkins 749 So. 2d 597 La. 1999
Traigle v. PPG Indus., Inc.
Falco Lime, Inc. v. Kennedy 739 So. 2d 953 La. Ct. App. 5th Cir. 1999
Lafayette Parish School Bd. v. C&B SALES 735 So. 2d 6 La. Ct. App. 3d Cir. 1999
C&B Sales & Service, Inc. has used the concept of ultimate use, ultimate user, and ultimate consumption in a fashion that the School Board would suggest is incorrect, considering the cases of Trai[]gle vs. PPG Industries, Inc., and McNamara vs. Oilfield Construction Company, Inc., [417] So.2d 1311 (La.App.
In re Louisiana Health Service Indemnity Co. 723 So. 2d 997 La. Ct. App. 1st Cir. 1998
Traigle v. PPG Industries, Inc., Dunhill of Lafayette, (La.App.
State v. BP Exploration & Oil, Inc. 686 So. 2d 823 La. 1997
Traigle v. PPG Industries, Inc.
Clyde Juneau v. CADDO-SHREVEPORT SALES 677 So. 2d 610 La. Ct. App. 2d Cir. 1996
The Commission cites Traigle v. PPG Industries, Inc., (La.
Harrison v. TRAUSTEES OF LA. STATE EMPLOYEES'RETIREMENT SYSTEM 671 So. 2d 385 La. Ct. App. 1st Cir. 1995
Traigle v. PPG Industries, Inc.
Tigator, Inc. v. W. BATON ROUGE POLICE JURY 657 So. 2d 221 La. Ct. App. 1st Cir. 1995
Industries, Inc., and McNamara v. U.O.P., Inc., (La.App.
BP Oil Co. v. Plaquemines Parish Gov. 651 So. 2d 1322 La. 1995
See Traigle v. PPG Industries, Inc.
Tarver v. EI Du Pont De Nemours and Co. 634 So. 2d 356 La. 1994
2778 , 81 L.Ed.2d 694 (1984); François Gény, Méthode d'Interprétation et Sources en Droit Privé Positif § 98 (Louisiana State Law Institute trans., 2d ed. 1954); see also Traigle v. PPG Industries, Inc., State v. Standard Oil Co. of Louisiana, 188 La.
Grubbs v. Gulf Intern. Marine, Inc. 625 So. 2d 495 La. 1993
see also 2B Norman J. Singer, Sutherland Statutory Construction § 49.10 (5th ed. 1992 & Supp. 1993).
Kempf v. Cummings 610 So. 2d 137 La. Ct. App. 3d Cir. 1992
Traigle v. PPG Industries, Inc.
Tarver v. Ormet Corp. 597 So. 2d 1172 La. Ct. App. 1st Cir. 1992
Industries, Inc., (1976), the court held that the Raw Material Exclusion did not apply to the taxpayer's purchases of graphite blades that were used as catalysts in the manufacturing process of chlorine, because none of the elements of the graphite blades became `a recognizable, integral part' of the end product, although trace amounts
Exxon Corp. v. Schofield 583 So. 2d 1195 La. Ct. App. 1st Cir. 1991
In the case of Traigle v. PPG Industries, Inc., the Supreme Court addressed the issue of the interpretation of the state sales/use tax.
Swetman v. Teachers' Retirement System 578 So. 2d 149 La. Ct. App. 1st Cir. 1991
Traigle v. PPG Industries, Inc., Dunhill of Lafayette, (La.App.
Intracoastal Pipe Serv. v. Assump. Parish Sales and Use Tax Dept. 558 So. 2d 1296 La. Ct. App. 1st Cir. 1990
Traigle v. PPG Industries, Inc.
Easy TV & Appliance Rental of La., Inc. v. SECRETARY, DEPT. OF REVENUE AND TAXATION 556 So. 2d 100 La. Ct. App. 4th Cir. 1990
Traigle v. PPG Industries, Inc., (La.
Southern Message Serv. v. LA. PUBLIC SERV. COM'N 554 So. 2d 47 La. 1989
(1976); Roberts v. City of Baton Rouge, 236 La.
Cajun Contr. v. DEPT. OF REVENUE & TAX. 515 So. 2d 625 La. Ct. App. 1st Cir. 1987
McNamara v. Stauffer Chemical Co. 506 So. 2d 1252 La. Ct. App. 1st Cir. 1987
Traigle v. PPG Industries, Inc., McNamara v. Oilfield Const. Co., Inc., (La.App.
Sec., Dept. of Revenue v. Tex. Gas Exploration 506 So. 2d 528 La. Ct. App. 1st Cir. 1987
Traigle v. PPG Industries, Inc., Sales Tax District No. 1 of Lafourche Parish v. Express Boat Co., Inc., (La.
Sales Tax D. 1 LaFourche Par. v. EXP. BOAT CO. 500 So. 2d 364 La. 1987
Davenport Production Corp. v. SECRETARY OF LA., DEPT. REVENUE AND TAXATION 490 So. 2d 1140 La. Ct. App. 2d Cir. 1986
LRS 47:1511; Triangle v. PPG Industries, Inc.
Vulcan Foundry, Inc. v. McNamara 414 So. 2d 1193 La. 1982
In Traigle v. PPG Industries, Inc., this court held that graphite blades, which are used (and consumed) in the electrolytic production of chlorine and which appear in the manufactured product only as a useless waste material (which could be removed if economically feasible), were not purchased for processing "into" the manufactured product.
City of Shreveport v. Kleowdis 408 So. 2d 956 La. Ct. App. 2d Cir. 1981
Louisiana Division of the Horsemen's Benevolent & Protective Ass'n v. Louisiana State Racing Commission 391 So. 2d 589 La. Ct. App. 4th Cir. 1980
See Traigle v. PPG Industries, Inc.
Dunhill of Lafayette, Inc. v. Marion Corp. 390 So. 2d 224 La. Ct. App. 1st Cir. 1980
3 Cir. 1965), writ refused ; Traigle v. PPG Industries, Inc.