Cited by
Opinions in Louisiana that cite McNamara v. Central Marine Service, Inc., 507 So. 2d 207.
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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
See Senate Committee on Revenue and Fiscal Affairs, Minutes of Meeting, May 17, 1982; see also McNamara v. Central Marine Service, Inc.
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Coastal Drilling Co. v. Dufrene
174 So. 3d 673
La. Ct. App. 1st Cir. 2015
McNamara v. Central Marine Service, Inc.
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Cajun Industries, LLC v. Vermilion Parish School Board
La. Ct. App. 3d Cir. 2014
See McNamara v. Central Marine Serv., Inc.
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Cajun Industries, LLC v. Vermilion Parish School Board
139 So. 3d 706
La. Ct. App. 1st Cir. 2014
See McNamara v. Central Marine Serv., Inc.
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R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue
31 So. 3d 1083
La. Ct. App. 1st Cir. 2010
See McNamara v. Central Marine Serv., Inc.
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Chl Enterprises, LLC D/B/A Loewer Lawn & Cycle v. State of La., Dept. of Revenue
La. Ct. App. 3d Cir. 2009
12/19/08), McNamara v. Central Marine Serv., Inc., (La.
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CHL Enterprises, LLC v. State, Department of Revenue
23 So. 3d 1000
La. Ct. App. 1st Cir. 2009
Sherwood Forest Country Club v. Litchfield, 08-194 (La.12/19/08), ; McNamara v. Central Marine Serv., Inc.
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Sherwood Forest Country Club v. Litchfield
998 So. 2d 56
La. 2008
Showboat Star Partnership v. Slaughter, 00-1227, p. 10 (La.4/3/01), ; McNamara v. Central Marine Service, Inc.
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Noonan v. City of New Orleans
972 So. 2d 344
La. Ct. App. 4th Cir. 2007
McNamara v. Central Marine Service, Inc.
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Daimlerchrysler Serv. v. Sec., Dep. of Rev.
970 So. 2d 616
La. Ct. App. 1st Cir. 2007
McNamara v. Central Marine Service, Inc., (La.
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DaimlerChrysler Services of North America, L.L.C. v. Secretary, Department of Revenue
970 So. 2d 616
La. Ct. App. 1st Cir. 2007
McNamara v. Central Marine Service, Inc.
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Mallard Bay Drilling, Inc. v. Kennedy
914 So. 2d 533
La. 2005
Showboat Star P'ship v. Slaughter, 00-1227, p. 10 (La.4/3/01), ; McNamara v. Central Marine Serv., Inc.
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Willis-Knighton Medical v. Sales Tax Com'n
903 So. 2d 1071
La. 2005
McNamara v. Central Marine Service, Inc., Showboat Star Partnership , 00-1227 at p. 10, 789 So.2d at 560 .
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Ocean Energy v. Plaquemines Parish Gvmt.
880 So. 2d 1
La. 2004
Consequently, the general principle that tax exemptions are an exceptional privilege and must be affirmatively and clearly established and are strictly construed against the taxpayer, Showboat Star Partnership v. Slaughter, 00-1227, p. 10 (La.4/3/01), ; Bill Roberts, McNamara v. Central Marine Serv., Inc., is inapplicable in this case.
- Mallard Bay Drilling, Inc. v. Kennedy 869 So. 2d 954 La. Ct. App. 3d Cir. 2004
- Mallard Bay Drilling, Inc. v. John Neely Kennedy, SEC. of Dept. of Revenue & Taxation La. Ct. App. 3d Cir. 2004
- Willis-Knighton Med. Ctr. v. Caddo-Shreveport Sales 862 So. 2d 358 La. Ct. App. 2d Cir. 2003
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Archer Daniels Midland Co. v. PARISH SCHOOL BD.
802 So. 2d 1270
La. 2001
See *1279 McNamara v. Central Marine Service, Inc.
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Elevating Boats, Inc. v. St. Bernard Parish
795 So. 2d 1153
La. 2001
See McNamara v. Central Marine Serv., Inc.
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Showboat Star Partnership v. Slaughter
789 So. 2d 554
La. 2001
McNamara v. Central Marine Serv., Inc.
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J & B Publishing Co. v. Secretary, Dept. of Rev.
775 So. 2d 1148
La. Ct. App. 2d Cir. 2000
McNamara v. Central Marine Service, Inc., A.M.A.
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A.M.A. Distributors, Inc. v. School Board of the Parish of Iberville
729 So. 2d 765
La. Ct. App. 1st Cir. 1999
1st Cir.1991), writ denied, McNamara v. Central Marine Serv., Inc.
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State v. BP Exploration & Oil, Inc.
686 So. 2d 823
La. 1997
Du Pont De Nemours & Co., 93-1005 (La.3/24/94), ; see also LA.
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State v. Exxon Corp.
676 So. 2d 783
La. Ct. App. 1st Cir. 1996
See McNamara v. Central Marine Service, Inc.
- Southwest Gaming Serv. v. Caddo-Sherveport Sales & Use Tax Com'n 661 So. 2d 662 La. Ct. App. 2d Cir. 1995
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Bamma Leasing v. Secretary Dept. of Rev.
646 So. 2d 917
La. Ct. App. 5th Cir. 1994
McNamara v. Central *924 Marine Serv., Inc., (La.
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Louisiana Power & Light v. Parish Sch. Bd.
597 So. 2d 578
La. Ct. App. 5th Cir. 1992
McNamara v. Central Marine Serv., Inc.
- In re the Succession of Smith 589 So. 2d 16 La. Ct. App. 1st Cir. 1991
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Cotten v. COLLECTOR REVENUE
579 So. 2d 499
La. Ct. App. 4th Cir. 1991
McNamara v. Central Marine Service, Inc., (La.
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Security Industrial Insurance Co. v. State ex rel. Department of Labor
577 So. 2d 190
La. Ct. App. 1st Cir. 1991
McNamara v. Central Marine Service, Inc., Zapata Gulf Marine Operators, Inc. v. Louisiana Tax Commission, 554 So.2d at 1257 .
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Jack/Wade Drilling, Inc. v. City of Baton Rouge
558 So. 2d 673
La. Ct. App. 1st Cir. 1990
McNamara v. Central Marine Service, Inc., (La.App.
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Zapata Gulf Marine Operators v. Tax Com'n
554 So. 2d 1253
La. Ct. App. 1st Cir. 1989
McNamara v. Central Marine Service, Inc.
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Canulette v. Diamond M. Drilling Co.
551 So. 2d 52
La. Ct. App. 1st Cir. 1989
McNamara v. Central Marine Service, Inc.
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Compass Offshore, Inc. v. McNamara
526 So. 2d 425
La. Ct. App. 1st Cir. 1988
McNamara v. Central Marine Service, Inc., Canal Barge Co., (La.App.
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CANAL BARGE COMPANY, INC. v. McNamara
511 So. 2d 1196
La. Ct. App. 4th Cir. 1987
47:305.1(A) as urged by Canal Barge, or whether this exemption applies only to original components as urged by the Department of Revenue and Taxation has recently been decided by the Louisiana Supreme Court in McNamara v. Central Marine Service, Inc.