Cited by

Opinions in Louisiana that cite Mattingly v. Vial, 190 So. 313.

14 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
6 “[E]xemptions from taxation are to be strictly construed against the person claiming the exemption, and any plausible doubt is fatal, So.
Crawford v. Duhon 799 So. 2d 1273 La. Ct. App. 1st Cir. 2001
Boeing Co. v. Louisiana Dept. of Economic Development 657 So. 2d 652 La. Ct. App. 1st Cir. 1995
ONE RIVER PLACE CONDO. ASS'N INC. v. Mitchell 609 So. 2d 942 La. Ct. App. 4th Cir. 1992
2 Cooley on Taxation, 4th Ed., § 672 and Judson on Taxation, 2d Ed., § 93: , 190 So.
McNamara v. Central Marine Service, Inc. 507 So. 2d 207 La. 1987
Vulcan Foundry, writ denied, ( , 190 So.
McNamara v. Arkansas-Louisiana Gas Co. 441 So. 2d 446 La. Ct. App. 2d Cir. 1983
McNamara v. Electrode Corp. 418 So. 2d 652 La. Ct. App. 1st Cir. 1982
Hotel Dieu v. Williams 403 So. 2d 1255 La. Ct. App. 4th Cir. 1981
and that any plausible doubt is fatal" to the exemption, Mattingly v. Vial, 1939, , 190 So.
Ethyl Corp. v. Collector of Revenue 351 So. 2d 1290 La. Ct. App. 1st Cir. 1978
Therefore, in interpreting this statute it is necessary that we recognize that statutes imposing taxes are liberally construed in favor of the taxpayer, Chicago Bridge & whereas exemptions from taxation are to be strictly construed against the person claiming the exemption, and any plausible doubt is fatal, , 190 So.
Succession of Hyams 199 So. 2d 29 La. Ct. App. 4th Cir. 1967
As was noted in the opinion of our Supreme Court in Mattingly v. Vial (1939), , 190 So.
Ruston Hospital, Inc. v. Riser 191 So. 2d 665 La. Ct. App. 2d Cir. 1966
As was noted in the opinion of our Supreme Court in Mattingly v. Vial (1939), , 190 So.
State v. U-Drive It Car Co. 79 So. 2d 590 La. Ct. App. 1st Cir. 1955
In Mattingly v. Vial, 1939, , 190 So.
State v. Pittsburgh Testing Laboratory Corp. 13 So. 2d 710 La. 1943
2 Cooley on Taxation, 4th Ed., § 672; and Judson on Taxation, 2d Ed., § 93.” , 190 So.
Hibernia Nat. Bank v. Louisiana Tax Commission 196 So. 15 La. 1940
141 .” See, also, , 190 So.