Loop, Inc. v. Collector of Revenue
Also decided on this docket: La., June 27, 1985 472 So. 2d 589
Loop, Inc. v. Collector of Revenue, 470 So. 2d 112 (La. 1985).
Cited by
- Quality Environmental Processes, Inc. v. IP Petroleum Co. 219 So. 3d 349 La. Ct. App. 1st Cir. 2017
- No Drama, LLC v. Caluda 177 So. 3d 747 La. Ct. App. 1st Cir. 2015
- Scott Mahfouz v. Thomas D. Davenport, Jr. La. Ct. App. 3d Cir. 2014
- Mahfouz v. Davenport 149 So. 3d 845 La. Ct. App. 1st Cir. 2014
- Yokum v. 615 Bourbon Street, LLC 977 So. 2d 859 La. 2008
- Bibbins v. City of New Orleans 848 So. 2d 686 La. Ct. App. 4th Cir. 2003
- Ford New Holland Credit Co. v. McManus 833 So. 2d 1130 La. Ct. App. 1st Cir. 2002
- Roger Boc, LLC v. Weigel 744 So. 2d 731 La. Ct. App. 3d Cir. 1999
- Vieux Carre Prop. Owners v. Decatur Hotel 746 So. 2d 806 La. Ct. App. 4th Cir. 1999
- Arledge v. Sherrill 738 So. 2d 1215 La. Ct. App. 2d Cir. 1999
- Milling, Benson, Woodward, Hillyer, Pierson & Miller L.L.P. v. American Marine Holding Co. 729 So. 2d 139 La. Ct. App. 1st Cir. 1999
- Kelly v. CNA Ins. Co. 706 So. 2d 198 La. Ct. App. 2d Cir. 1998
Authorities cited
Identified automatically; this list may not be exhaustive.
- Loop, Inc. v. Collector of Revenue, State of Louisiana 464 So. 2d 785
Opinion text
470 So.2d 112 (1985) LOOP, INC. v. COLLECTOR OF REVENUE, State of Louisiana. No. 85-C-0766. Supreme Court of Louisiana. May 31, 1985. Reconsideration Denied Stay Order Recalled June 27, 1985. Granted. See Per Curiam. PER CURIAM. Granted in part. The court of appeal, 464 So.2d 785 , correctly maintained the exception of improper venue. La.C.C.P. Art. 925; La.R.S. 47:1436. However, the court of appeal erroneously refused to transfer the case to the proper court pursuant to La.C.C.P. Art. 932. In doing so, the intermediate court considered and ruled upon the "underlying question" of prescription or peremption, although those issues had not been raised by the parties or ruled on by the trial court. The issue of whether La.C.C. Art. 3462 applies to a petition for review of a decision of the Board of Tax Appeals is a difficult one which should be decided when and if the underlying question is raised by the parties. Accordingly, the action is transferred to the Civil District Court for the Parish of Orleans for further proceedings.