Cited by

Opinions in Louisiana that cite Collector of Rev. v. Wells Fargo Leasing Corp., 393 So. 2d 1244.

14 citing documents.

Bridges v. Hana Corp. 888 So. 2d 944 La. Ct. App. 1st Cir. 2004
1 Cir. 11/05/99) , ; Collector of Revenue v. Wells Fargo Leasing, Corp., (La.
Shell Pipeline Corp. v. Kennedy 818 So. 2d 903 La. Ct. App. 1st Cir. 2002
where a tax statute is susceptible of more than one reasonable interpretation, the construction favorable to the taxpayer is adopted.” Goudchaux/Maison Blanche v. Broussard citing, Collector or Revenue v. Wells Fargo Leasing and Chicago Bridge and Iron Co. v. Cocreham
Secretary of the Department of Revenue & Taxation v. Dixie Rice Agricultural Corp. 653 So. 2d 728 La. Ct. App. 1st Cir. 1995
Treat v. White, 181 U.S. 264 , 21 S.Ct.
Tarver v. EI Du Pont De Nemours and Co. 634 So. 2d 356 La. 1994
Goudchaux/Maison Blanche, Chicago Bridge & cert.
Tarver v. Ormet Corp. 597 So. 2d 1172 La. Ct. App. 1st Cir. 1992
47:301(10)(c), and Higgins, (La.
Goudchaux/Maison Blanche v. Broussard 590 So. 2d 1159 La. 1991
Intracoastal Pipe Serv. v. Assump. Parish Sales and Use Tax Dept. 558 So. 2d 1296 La. Ct. App. 1st Cir. 1990
Since taxing statutes must be construed strictly against the taxing authority, Assumption's arguments must fall.
Mire v. City of Lake Charles 540 So. 2d 950 La. 1989
Bill Roberts, Inc. v. McNamara 527 So. 2d 459 La. Ct. App. 5th Cir. 1988
Succession of Zaring 527 So. 2d 417 La. Ct. App. 4th Cir. 1988
Ashland Oil, Inc. v. McNamara 525 So. 2d 702 La. Ct. App. 1st Cir. 1988
Succession of Garnett v. STATE, DEPT. OF REVENUE & TAXATION 519 So. 2d 373 La. Ct. App. 2d Cir. 1988
Lafayette Parish Sch. Bd. v. Market Leasing 440 So. 2d 81 La. 1983
McNamara v. Electrode Corp. 418 So. 2d 652 La. Ct. App. 1st Cir. 1982
[11] the Supreme Court extensively reviewed the applicability of the various provisions of the occupational license tax to a situation comparable to the one presented in this case.