Cited by

Opinions in Louisiana that cite Church Point Wholesale Beverage Co., Inc. v. Tarver, 614 So. 2d 697.

86 citing documents.

Hon. Robert E. Jones, III, Administrative Judge, and Hon. Paul N. Sens, Hon. Charlene Larch Mason, Hon. Mark … La. Ct. App. 4th Cir. 2026
Our jurisprudence has limited the availability of a declaratory judgment by holding that “courts will only act in cases of a present, justiciable controversy… .” (La.
Hood Partners, L.L.C. v. David D. Davidge, Jr. and Sherry Anita Davidge Burke La. Ct. App. 1st Cir. 2020
Church Point Wholesale Beverage Co., ( La.
Boyd Louisiana Racing, Inc. v. Cynthia Bridges, Secretary, Department of Revenue and Taxation, State of Louisiana La. Ct. App. 1st Cir. 2020
If suit was filed within that period, the funds would be further held pending outcome of the suit.4 Church Point Wholesale Beverage Co., - 04 ( La.
D90 Energy, LLC v. Jefferson Davis Parish Board of Review La. Ct. App. 3d Cir. 2019
–04 (La.1993) (footnote omitted): The Payment under Protest Procedure provided in LA.Rev.Stat.
Herbert G. Bliss v. Lafayette Parish School Board Sales Tax Division La. Ct. App. 3d Cir. 2019
The Supreme Court has stated, “It is well settled that laws regulating the collection of taxes,” such as the ULSTC, “are sui generis and constitute a system to which the general provisions of the Civil Code have little, if any application.” Church Point Wholesale Beverage Co., Inc. v. Tarver, (La.2/22/93)
Bannister Props., Inc. v. State 265 So. 3d 778 La. Ct. App. 1st Cir. 2018
1989) ; Church Point Wholesale Beverage Co., Inc. v. Tarver , , 706 (La.
Ulrich v. Robinson 265 So. 3d 108 La. Ct. App. 1st Cir. 2018
In re Jelks 209 So. 3d 854 La. Ct. App. 1st Cir. 2016
Lorusso, 85 So.3d at 717 (citing Church Point Wholesale Beverage Co., (La.
William Henry Shane v. the Parish of Jefferson, State of Louisiana, and the Jefferson Parish Economic Development Commission 209 So. 3d 726 La. 2015
See Church Point Wholesale Bev *734
Cajun Industries, LLC v. Vermilion Parish School Board La. Ct. App. 3d Cir. 2014
“It is well settled that laws regulating the collection of taxes[,]” like the statutes of the Uniform Local Sales Tax Code (ULSTC), “are sui generis and constitute a system to which the general provisions of the Civil Code have little, if any application.” Church Point Wholesale Beverage Co., (citations omitted).
Cajun Industries, LLC v. Vermilion Parish School Board 139 So. 3d 706 La. Ct. App. 1st Cir. 2014
“It is well settled that laws regulating the collection of taxes[,]” like the statutes of the Uniform Local Sales Tax Code (ULSTC), “are sui generis and constitute a system to which the general provisions of the Civil Code have little, if any application.” Church Point Wholesale Beverage Co., (citations omitted).
Jackson v. City of New Orleans 144 So. 3d 876 La. 2014
2238, 2254 , 110 L.Ed.2d 17 (1990); Cat’s Meow, Inc. v. City of New Orleans Through Department of Finance, 98-0601 (La.10/20/98), ; Church Point Wholesale Beverage Co., -3 (La.1993).
State Department of Children & Family Services ex rel. J.C. v. Charles 131 So. 3d 1054 La. Ct. App. 1st Cir. 2013
Church Point Wholesale Beverage Co.
Jo Ann Lopez v. Isle of Capri Casino La. Ct. App. 3d Cir. 2013
Church Point Wholesale Beverage Co.
Lopez v. Isle of Capri Casino 127 So. 3d 55 La. Ct. App. 1st Cir. 2013
Church Point Wholesale Beverage Co.
Dimm v. R.J. Reynolds Tobacco Co. 186 So. 3d 680 La. Ct. App. 1st Cir. 2013
See Church Point Wholesale Beverage Co.
Phillips' Bar & Restaurant, Inc. v. City of New Orleans 116 So. 3d 92 La. Ct. App. 1st Cir. 2013
art. 1876 indicates that a “court may refuse to render a declaratory judgment or decree where such judgment or decree, if rendered, would not terminate the uncertainty or controversy giving rise to the proceeding.” However, “the courts will only act in cases of a present, justiciable 1 ^controversy and will not render merely advisory opinions.” Church Point Wholesale Beverage Co.
TIN, Inc. v. Washington Parish Sheriff's Office 112 So. 3d 197 La. 2013
In addition, we have emphasized that while payment under protest is “clearly intended to provide a postdeprivation remedy for the recovery of taxes, nowhere therein does the statute state that it is the sole remedy.” Church Point Wholesale Beverage Co.
Code v. Department of Public Safety & Corrections 103 So. 3d 1118 La. Ct. App. 1st Cir. 2012
But our jurisprudence has limited the availability of declaratory judgment by holding that “courts will only act in cases of a present, justiciable controversy and will not render merely advisory opinions.” Church Point Wholesale Beverage Co.
In re Lorusso 85 So. 3d 712 La. Ct. App. 1st Cir. 2011
Our jurisprudence has limited the availability of declaratory judgments by holding that “courts will only act in cases of a present, justicia-ble controversy and will not render merely advisory opinions.” Church Point Wholesale Beverage Co.
Steiner v. Reed 57 So. 3d 1188 La. Ct. App. 1st Cir. 2011
Our jurisprudence has limited the availability of declaratory judgment by holding that “courts will only act in cases of a present, justicia-ble controversy and will not render merely advisory opinions.” Church Point Wholesale Beverage Co.
St. Martin v. State 25 So. 3d 736 La. 2009
Church Point Wholesale Beverage Co., -9 (La.1993).
Columbia Gulf Transmission Co. v. Bridges 28 So. 3d 1032 La. Ct. App. 1st Cir. 2009
Church Point Wholesale Beverage Co.
Knox v. West Baton Rouge Credit, Inc. 9 So. 3d 1020 La. Ct. App. 1st Cir. 2009
Louisiana State University Health Sciences Center, 04-2482 (La.4/12/05), ; Church Point Wholesale Beverage Co., Inc. v. Tarver, 92-2658 (La.2/22/93), .
Mitch David Bourque v. Tomas Drake La. Ct. App. 3d Cir. 2008
See also Church Point Wholesale Beverage Co.
Bourque v. Drake 995 So. 2d 1215 La. Ct. App. 3d Cir. 2008
See also Church Point Wholesale Beverage Co.
Daimlerchrysler Serv. v. Sec., Dep. of Rev. 970 So. 2d 616 La. Ct. App. 1st Cir. 2007
Church Point Wholesale Beverage Co., -709 (La.
Southern Silica v. Liga 966 So. 2d 45 La. Ct. App. 1st Cir. 2007
Church Point Wholesale Beverage Company
DaimlerChrysler Services of North America, L.L.C. v. Secretary, Department of Revenue 970 So. 2d 616 La. Ct. App. 1st Cir. 2007
Church Point Wholesale Beverage Co., -709 (La.1993); Clark v. State, 02-1936 (La.App.
Sims v. Mulhearn Funeral Home, Inc. 956 So. 2d 583 La. 2007
[4] Cat's Meow, Inc. v. City of New Orleans Through Department of Finance, 98-0601, p. 16 (La.10/20/98), ; Church Point Wholesale Beverage Co., -701 (La.1993).
Chauvin v. Wellcheck, Inc. 938 So. 2d 114 La. Ct. App. 1st Cir. 2006
Church Point Wholesale Beverage Co.
Wooley v. State Farm Fire and Cas. Ins. Co. 928 So. 2d 618 La. Ct. App. 1st Cir. 2006
Church Point Wholesale Beverage Co.
Boudreaux v. State, Department of Transportation 906 So. 2d 695 La. Ct. App. 1st Cir. 2005
under which the claim is made.” See Church Point Wholesale Beverage Co., , 707 n. 20 (La.1993).
Boudreaux v. STATE, DEPT. OF TRAN. AND DEV. 906 So. 2d 695 La. Ct. App. 1st Cir. 2005
See Church Point Wholesale Beverage Co., , 707 n. 20 (La.1993).
Hitchcock v. State 901 So. 2d 613 La. Ct. App. 3d Cir. 2005
In Church Point Wholesale Beverage Co., v. Tarver, the Louisiana Supreme Court expounded on the law applicable to declaratory judgments as follows: Louisiana Code of Civil Procedure art. 1871 authorizes the judicial declaration of "rights, status, and other legal relations whether or not further relief is or could be claimed."
Connie Hitchcock v. State of Louisiana La. Ct. App. 3d Cir. 2005
In Church Point Wholesale Beverage Co, v. Tarver, the Louisiana Supreme Court expounded on the law applicable to declaratory judgments as follows: Louisiana Code of Civil Procedure art. 1871 authorizes the judicial declaration of “rights, status, and other legal relations whether or not further relief is or could be claimed.” Art
New Orleans'dept. of Fin. v. Touro Infirm. 905 So. 2d 314 La. Ct. App. 4th Cir. 2005
the Louisiana Supreme Court stated that "[i]t is well settled that laws regulating the collection of taxes are sui generis and constitute a system to which the general provisions of the Civil Code have little, if any application."
Fishbein v. STATE EX REL. LSU 898 So. 2d 1260 La. 2005
Church Point Wholesale Beverage Co.
Fishbein v. State ex rel. Louisiana State University Health Sciences Center 898 So. 2d 1260 La. 2005
Church Point Wholesale Beverage Co.
Forum for Equality PAC v. McKeithen 893 So. 2d 715 La. 2005
4 Cir. 11/14/01) , (on application for rehearing en banc ); -01 (La.1993).
Unwired Telecom v. Parish of Calcasieu 903 So. 2d 392 La. 2005
Cat's Meow, Inc. v. City of New Orleans Through Dept. of Finance, 98-0601 (La.10/20/98)
Prator v. Caddo Parish 888 So. 2d 812 La. 2004
Martin Parish Police Jury, Stoddard v. City of New Orleans, 246 La.
Forum for Equality PAC v. McKeithen 886 So. 2d 1172 La. Ct. App. 1st Cir. 2004
4 Cir. 11/14/01) , (on application for rehearing en banc ); -01 (La.1993).
State v. Mercadel 874 So. 2d 829 La. 2004
See also Church Point Wholesale Beverage Co., (La.
Lindy Development, L.L.C. v. Degan 874 So. 2d 252 La. Ct. App. 1st Cir. 2004
2238 , 110 L.Ed.2d 17 (1990)
Evans v. Louisiana Patient's Compensation Fund 869 So. 2d 234 La. Ct. App. 1st Cir. 2004
Prator v. Caddo Parish 865 So. 2d 932 La. Ct. App. 2d Cir. 2004
Church Point Wholesale Beverage Co., St.
Clark v. State 873 So. 2d 32 La. Ct. App. 1st Cir. 2004
Church Point Wholesale Beverage Co., , 708-9 *36 (La.1993).
Bridges v. X Communications, Inc. 861 So. 2d 592 La. Ct. App. 5th Cir. 2003
ANR Pipeline Co. v. Louisiana Tax Com'n 851 So. 2d 1145 La. 2003
702 n. 8 (La.1993), and Red River Coors, (La.App.