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Opinions in Louisiana that cite State v. Standard Oil Co. of Louisiana, 178 So. 601.

71 citing documents.

Silver Dollar Liquor, Inc. v. Red River Parish Police Jury 56 So. 3d 265 La. Ct. App. 2d Cir. 2010
City of New Orleans v. Louisiana Assessors’ Retirement and Relief Fund, 05-2548 (La.10/1/07), ; Jordan v. Louisiana Gaming Control Board, 98-1122, 98-1133, 98-1134 (La.5/15/98), ; , 178 So.
City of New Orleans v. ASSESSORS'RETIREMENT AND RELIEF FUND 986 So. 2d 1 La. 2008
Jordan v. Louisiana Gaming Control Board, 98-1122, 98-1133, 98-1134, p. 9 (La.5/15/98), -81 ; State v. Craig, 93-2515, 93-2654, 93-2589, p. 7 (La.5/23/94), ; , 178 So.
INTERNATIONAL PAPER CO., INC. v. Hilton 966 So. 2d 545 La. 2007
639 , (1964) (emphasis added) ( , 178 So.
Barnes v. Riverwood Apartments Partnership 870 So. 2d 490 La. Ct. App. 2d Cir. 2004
Bd. of Trust. of State Empl. v. St. Landry 844 So. 2d 90 La. Ct. App. 1st Cir. 2003
Hoag v. State Ex Rel. Kennedy 836 So. 2d 207 La. Ct. App. 1st Cir. 2002
Sawicki v. K/S STAVANGER PRINCE 802 So. 2d 598 La. 2001
Naquin v. Titan Indem. Co. 779 So. 2d 704 La. 2001
1746, 1750 , 18 L.Ed.2d 954 (1967); Lott, 734 So.2d at 621 ; Wall, 10 So.2d at 784 ; , 178 So.
Bebop's Ice House, Inc. v. City of Sulphur 774 So. 2d 369 La. Ct. App. 3d Cir. 2000
Jordan v. Louisiana Gaming Control Bd. 712 So. 2d 74 La. 1998
Boone v. State, ex rel. Department of Health & Hospitals 709 So. 2d 300 La. Ct. App. 1st Cir. 1998
uctions, the courts will give that construction which best comports with the principles of reason, justice, and convenience, for it is to be presumed that the Legislature intended such exceptions to its language as would avoid its leading to injustice, oppression, or absurd consequences.” , 178 So.
Eicher v. LA. STATE POLICE, RIVERBOAT GAMING ENFOR. DIV. 710 So. 2d 799 La. Ct. App. 1st Cir. 1998
State v. Crawford 672 So. 2d 197 La. Ct. App. 3d Cir. 1996
In determining this question we must keep in mind those well established principles of law, , 178 So.
State v. LOUISIANA RIVERBOAT GAMING COM'N & HORSESHOE ENTERT. 655 So. 2d 292 La. 1995
January v. January 649 So. 2d 1133 La. Ct. App. 3d Cir. 1995
State v. Craig 637 So. 2d 437 La. 1994
Tarver v. EI Du Pont De Nemours and Co. 634 So. 2d 356 La. 1994
2778 , 81 L.Ed.2d 694 (1984); François Gény, Méthode d'Interprétation et Sources en Droit Privé Positif § 98 (Louisiana State Law Institute trans., 2d ed. 1954); see also Traigle v. PPG Industries, Inc., , 178 So.
Thomas v. Highlands Ins. Co. 617 So. 2d 877 La. 1993
In determining whether a statute implicitly repeals existing law, this court has consistently relied upon "those well established principles of law, , 178 So.
Tarver v. E.I. Du Pont de Nemours & Co. 616 So. 2d 216 La. Ct. App. 5th Cir. 1993
McNamara v. Scurlock Oil Co. 545 So. 2d 1312 La. Ct. App. 1st Cir. 1989
City of New Orleans v. New Orleans Public Service Inc. 471 So. 2d 233 La. Ct. App. 1st Cir. 1985
ST. CHARLES PARISH SCH. BOARD v. La. Power & Light Co. 465 So. 2d 93 La. Ct. App. 5th Cir. 1985
Clark v. BOARD OF COM'RS, ETC. 422 So. 2d 247 La. Ct. App. 4th Cir. 1982
'" (Citations omitted) (Emphasis added) , 178 So.
Terrebonne v. SOUTH LOUISIANA TIDAL WATER CONTROL LEVEE DIST. 414 So. 2d 805 La. Ct. App. 1st Cir. 1982
State ex rel. Wright 408 So. 2d 1123 La. Ct. App. 1st Cir. 1981
Town of Abbeville v. Police Jury, supra; , 178 So.
Freechou v. Thomas W. Hooley, Inc. 383 So. 2d 337 La. 1980
South Central Bell Telephone Co. v. Traigle 357 So. 2d 610 La. Ct. App. 1st Cir. 1978
Gulf Oil Corporation v. State Mineral Board 317 So. 2d 576 La. 1975
Traigle v. Lafayette Airport Commission 309 So. 2d 904 La. Ct. App. 3d Cir. 1975
Agerton v. City of Lake Charles 273 So. 2d 353 La. Ct. App. 3d Cir. 1973
Furthermore, a well established rule of statutory construction is that tax laws are interpreted liberally in favor of the taxpayer and all doubts or ambiguities are construed against the State, , 178 So.
LA Frey & Sons v. Lafayette Parish School Board 262 So. 2d 132 La. Ct. App. 3d Cir. 1972
Supporting our decision is the jurisprudence that tax statutes must be construed liberally in favor of the taxpayer and against the taxing authority, , 178 So.
American Finance Corp. of Coushatta, Inc. v. Small 250 So. 2d 768 La. Ct. App. 2d Cir. 1971
1019 , (1953); , 178 So.
St. John the Baptist School Board v. Marbury-Pattillo Construction Co. 239 So. 2d 387 La. Ct. App. 1st Cir. 1970
State Ex Rel. Department of Highways v. Holmes 205 So. 2d 416 La. 1967
Collector of Revenue v. Pioneer Bank and Trust Co. 196 So. 2d 270 La. 1967
There, the court said “The cause which induced the Legislature to enact the joint resolution, Act 35 of 1938, proposing to amend the Constitution so as to put an end to the bringing of suits on stale claims for back taxes alleged to be more than three years past-due, , loc.
Bolding v. Eason Oil Co. 170 So. 2d 883 La. Ct. App. 5th Cir. 1965
Fakier v. Picou 166 So. 2d 257 La. 1964
Collector of Revenue v. Mossler Acceptance Co. 139 So. 2d 263 La. Ct. App. 1st Cir. 1962
Higgins, Inc. v. Walker 129 So. 2d 840 La. Ct. App. 1st Cir. 1961
Collector of Revenue v. Olvey 117 So. 2d 563 La. 1959
As the validity of that statute has heretofore been held invulnerable ( , 178 So.
Flanagan v. A L & W Moore Trucking Contractors 100 So. 2d 289 La. Ct. App. 1st Cir. 1958
Curet v. Hiern 95 So. 2d 699 La. Ct. App. 5th Cir. 1957
State Ex Rel. Saint v. Toups 95 So. 2d 55 La. Ct. App. 1st Cir. 1957
Town of Abbeville v. Police Jury, supra; , 178 So.
Hester v. Louisiana Tax Commission 81 So. 2d 381 La. 1955
State v. U-Drive It Car Co. 79 So. 2d 590 La. Ct. App. 1st Cir. 1955
Hirt v. City of New Orleans 73 So. 2d 471 La. 1954
Chappuis v. Reggie 62 So. 2d 92 La. 1952
Town of Abbe-ville v. Police Jury', supra; , 178 So.
State v. St. Julian 61 So. 2d 464 La. 1952
In State v. Standard Oil Company of Lou *1024 isiana, , 178 So.
State ex rel. Grosch v. Echezabal 58 So. 2d 398 La. 1952
State v. Jones 56 So. 2d 724 La. 1951

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