Cited by

Opinions in Louisiana that cite Bill Roberts, Inc. v. McNamara, 539 So. 2d 1226.

20 citing documents.

Normand v. Cox Communications Louisiana, LLC 167 So. 3d 156 La. Ct. App. 5th Cir. 2014
Goudchaux, 590 So.2d at 1161 ; See also, Cox Cable, 624 So.2d at 895 ; Cox Cable, 664 So.2d at 744 , citing Bill Roberts
Cynthia Bridges, Sec., La Dept. of Revenue v. Cepolk Corporation La. Ct. App. 3d Cir. 2014
“Exemptions from taxation are to be strictly construed against the person claiming the exemption[,] and they must be clearly and affirmatively established.” Bill Roberts
Bridges v. Cepolk Corp. 153 So. 3d 1137 La. Ct. App. 1st Cir. 2014
“Exemptions from taxation are to be strictly construed against the person claiming the exemption[,] and they must be clearly and affirmatively established.” Bill Roberts
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
Showboat Star Partnership v. Slaughter, 00-1227 (La.4/3/01), ; (La.
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
Showboat Star Partnership v. Slaughter, supra
F. Miller & Sons v. Calcasieu School Bd. 838 So. 2d 1269 La. 2003
In 1989, this Court decided the case of Bill Roberts, which dealt the liability of a government contractor for the payment of state sales and use taxes.
F. Miller & Sons, Inc. v. Calcasieu Parish School Board 817 So. 2d 1261 La. Ct. App. 1st Cir. 2002
The School Board relies on the case of Bill Roberts, in support of this proposition.
J & B Publishing Co. v. Secretary, Dept. of Rev. 775 So. 2d 1148 La. Ct. App. 2d Cir. 2000
A.M.A. Distributors, Inc. v. School Board of the Parish of Iberville 729 So. 2d 765 La. Ct. App. 1st Cir. 1999
Cox Cable New Orleans, Inc. v. City of New Orleans 664 So. 2d 742 La. Ct. App. 4th Cir. 1995
Southwest Gaming Serv. v. Caddo-Sherveport Sales & Use Tax Com'n 661 So. 2d 662 La. Ct. App. 2d Cir. 1995
McNamara v. Central Marine Serv.
Amberg Trucking, Inc. v. Tarver 626 So. 2d 511 La. Ct. App. 3d Cir. 1993
As a result, the corporation was the consumer of the materials and supplies and owed sales tax on the purchases it made.” Bill Roberts
Radiofone, Inc. v. City of New Orleans 616 So. 2d 1243 La. 1993
Louisiana Paving Co., Inc. v. ST. CHARLES PARISH PUB. SCHOOLS 604 So. 2d 593 La. Ct. App. 5th Cir. 1992
Security Industrial Insurance Co. v. State ex rel. Department of Labor 577 So. 2d 190 La. Ct. App. 1st Cir. 1991
Bill Roberts, Zapata Gulf Marine Operators, (La.App.
United Companies Life v. City of Baton Rouge 577 So. 2d 195 La. Ct. App. 1st Cir. 1991
United Companies Printing Co. v. City of Baton Rouge 569 So. 2d 186 La. Ct. App. 1st Cir. 1990
The Louisiana Supreme Court in Bill Roberts, interpreted LSA-R.S.
Zapata Gulf Marine Operators v. Tax Com'n 554 So. 2d 1253 La. Ct. App. 1st Cir. 1989