Cited by

Opinions in Louisiana that cite City of New Orleans v. Scramuzza, 507 So. 2d 215.

27 citing documents.

Ivan I. Smith, Jr. and Gloria G. Smith v. Kimberly L. Robinson, Secretary of the Department of Revenue, … 265 So. 3d 740 La. 2018
The Perez court correctly held that the Texas franchise tax is a tax on net income, 7 In Scramuzza, 507 So.2d at 218, this Court 7 At issue in Scramuzza was an earnings tax, which this Court found was an income tax because it operated to tax income.
Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New … 251 So. 3d 380 La. 2018
See City of New Orleans v. Scramuzza , (La.
Concerned Classified City Employees, Inc. v. Civil Service Commission 184 So. 3d 824 La. Ct. App. 4th Cir. 2016
685, 689-90; Board of Comm’rs of Orleans Levee *830 Dist.
Needom v. Robein 7 So. 3d 30 La. Ct. App. 1st Cir. 2009
Board of Directors v. All Taxpayers 938 So. 2d 11 La. 2006
Bank of New Orleans and Trust Co. v. Seavey, 383 So.2d at 356; Chamberlain v. State Through Dept. of Transp.
Ocean Energy v. Plaquemines Parish Gvmt. 880 So. 2d 1 La. 2004
a case cited by *8 both parties, this court interpreted the term "income tax" as used in La.
Ocean Energy, Inc. v. Plaquemines Parish Government 863 So. 2d 618 La. Ct. App. 1st Cir. 2003
the Louisiana Supreme Court examined whether an earnings tax imposed by the City of New Orleans was an impermissible local “income tax” within the meaning of Article VII, 4(C) of the state constitution.
Perez v. Secretary of the Louisiana Department of Revenue & Taxation 731 So. 2d 406 La. Ct. App. 1st Cir. 1999
the Louisiana Supreme Court examined the New Orleans Earnings Tax Ordinance to determine whether it imposed an “income tax” in derogation of Article VII, Section 4(C) of the Louisiana Constitution of 1974.
Soloco, Inc. v. Dupree 707 So. 2d 12 La. 1998
Reeder v. North 701 So. 2d 1291 La. 1997
Chamberlain v. State, Through DOTD, ( (collecting cases); n. 5 (La.1986)).
Williams v. State, Dept. of Health and Hospitals 703 So. 2d 579 La. 1997
Gallaspy v. Washington Parish Police Jury 645 So. 2d 1139 La. 1994
City of New Orleans v. Christian, 229 La.
City of New Orleans v. Board of Com'rs 640 So. 2d 237 La. 1994
-65 (La.1993); Board of Com'rs of Orleans Levee Dist.
In Re Pitre 630 So. 2d 700 La. 1994
State in Interest of J.A.V., (La.
Radiofone, Inc. v. City of New Orleans 630 So. 2d 694 La. 1994
Board of Comm'rs of Orleans Levee Dist.
Succession of Lauga 624 So. 2d 1156 La. 1993
at 689-90; Board of Comm'rs of Orleans Levee Dist.
Chamberlain v. State, Through DOTD 624 So. 2d 874 La. 1993
(collecting cases); , 298 n. 5 (La.1986) (noting that separation of powers precludes court from considering wisdom of statute).
Cox Cable v. City of New Orleans 624 So. 2d 890 La. 1993
City of New Orleans v. Christian, 229 La.
Polk v. Edwards 626 So. 2d 1128 La. 1993
1993) (Telecommunications Subscriber Charge held unconstitutional); (city's Tobacco Consumption Privilege Tax *1151 held unconstitutional); (city's Earnings Tax held unconstitutional).
Circle Food Stores, Inc. v. City of New Orleans 620 So. 2d 281 La. 1993
Reed, supra ; see also City of New Orleans v. Christian, 229 La.
Radiofone, Inc. v. City of New Orleans 616 So. 2d 1243 La. 1993
1476 , 108 L.Ed.2d 613 (1990); ( ACORN I ); Mouledoux v. Maestri, 197 La.
Radiofone, Inc. v. City of New Orleans 615 So. 2d 1067 La. Ct. App. 1st Cir. 1993
The realities and substance of the tax must be examined, not by its form.” at 371, (La.
Reed v. City of New Orleans 593 So. 2d 368 La. 1992
1476 , 108 L.Ed.2d 613 (1990); Mouledoux v. Maestri, 197 La.
Firefighters' Retirement System v. Landrieu 572 So. 2d 1175 La. Ct. App. 1st Cir. 1990
Hildebrand v. City of New Orleans 549 So. 2d 1218 La. 1989
CAJUN ELEC. POWER CO-OP., INC. v. Public Serv. Com'n 544 So. 2d 362 La. 1989
Distinguished Mire v. City of Lake Charles 540 So. 2d 950 La. 1989
The tax levied by Ordinance No. 8471