Cited by

Opinions in Louisiana that cite Meyers v. Flournoy, 25 So. 2d 601.

33 citing documents.

Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2021
exemption or an exclusion; the determining factor is the effect of the statute: “the words and form used legislatively in granting an exemption are not important if, in their essence, the Legislature creates an exemption.” Wooden v. Louisiana Tax Commission, 94–2481 (La.2/20/95), So.2d 601 (1946).
Calcasieu Parish School Board,sales & Tax Use Dept. v. Nelson Industrial Steam Co. La. Ct. App. 3d Cir. 2020
exemption or an exclusion; the determining factor is the effect of the statute: “the words and form used legislatively in granting an exemption are not important if, in their essence, the Legislature creates an exemption.” Wooden v. Louisiana Tax Commission, 94–2481 (La.2/20/95), So.2d 601 (1946).
Ivan I. Smith, Jr. and Gloria G. Smith v. Kimberly L. Robinson, Secretary of the Department of Revenue, … 265 So. 3d 740 La. 2018
So.2d 601 (1946).” (La.App.
Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam … 190 So. 3d 276 La. 2016
41 So.3d at 450 : There are no “magic words” necessaty .to create ah exemption or an exclusion; the determining factor is the effect of the statute: “the words and form used legislatively in-granting an exemption are not important if, in their essence, the Legislature creates an exemption.” Wooden v. Louisiana Tax Commission, 94-2481 (La.2/20/95), , , (1946).
Harrah's Bossier City Investment Co., LLC v. Bridges 41 So. 3d 438 La. 2010
There are no “magic words” necessary to create an exemption or an exclusion; the determining factor is the effect of the statute: “the words and form used legislatively in granting an exemption are not important if, in their essence, the Legislature creates an exemption.” Wooden v. Louisiana Tax Commission, 94-2481 (La.2/20/95), , , (1946).
HARRAH'S BOSSIER CITY INV. CO. v. Bridges 41 So. 3d 438 La. 2010
Wooden v. Louisiana Tax Commission, 94-2481 (La.2/20/95), , , (1946).
WORLD TRADE CENTER v. All Taxpayers 908 So. 2d 623 La. 2005
Wooden , 94-2481 at 8, 650 So.2d at 1161 ( , (1946); In re Pitre, 93-2322 (La.1/14/94), , reh'g denied 2/10/94 (Calogero, C.J., concurring)).
Cohort Ener. v. Caddo-Bossier Parishes Port 852 So. 2d 1174 La. Ct. App. 2d Cir. 2003
LA DEPT. OF AGRI. & FORESTRY v. Sumrall 728 So. 2d 1254 La. 1999
410 ; , ; 66 American Jurisprudence 2d 242, verbo Constitutional Law, Sections 66-67; and 16 C.J.S.
Louisiana Department of Agriculture & Forestry v. Sumrall 728 So. 2d 1254 La. 1999
410 ; , ; 66 American Jurisprudence 2d 242, verbo Constitutional Law, Sections 66—67; and 16 C.J.S.
State v. Exxon Corp. 676 So. 2d 783 La. Ct. App. 1st Cir. 1996
Hurd v. McKeithen 663 So. 2d 537 La. Ct. App. 2d Cir. 1995
Wooden v. Louisiana Tax Com'n 650 So. 2d 1157 La. 1995
(1946); In re Pitre, 93-2322 (La.
In Re Pitre 630 So. 2d 700 La. 1994
Succession of Lauga 624 So. 2d 1156 La. 1993
251 , (1950); , (1946); (La.App.
ONE RIVER PLACE CONDO. ASS'N INC. v. Mitchell 609 So. 2d 942 La. Ct. App. 4th Cir. 1992
147 , (1943); , (1946); State ex rel Kemp v. City of Baton Rouge, 215 La.
Louisiana Power & Light v. Parish Sch. Bd. 597 So. 2d 578 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
520 , (1948); , (1946); Hibernia Nat.
Giepert v. Wingerter 531 So. 2d 754 La. 1988
McNamara v. Central Marine Service, Inc. 507 So. 2d 207 La. 1987
State ex rel. Guste v. Board of Commissioners 444 So. 2d 1313 La. Ct. App. 1st Cir. 1984
.” and, “Constitutional provisions should be so construed as to give effect to the purpose indicated by a fair interpretation of the language used, citing State ex rel, Fernandez v. Feucht, 182 La.
McNamara v. Arkansas-Louisiana Gas Co. 441 So. 2d 446 La. Ct. App. 2d Cir. 1983
(1946); Mattingly v. Vial, 193 La.
McNamara v. Electrode Corp. 418 So. 2d 652 La. Ct. App. 1st Cir. 1982
(1946); Mattingly v. Vial, 193 La.
Vulcan Foundry, Inc. v. McNamara 414 So. 2d 1193 La. 1982
315 , (1949); , (1946); State v. Pittsburgh Testing Laboratory Corp., 203 La.
State v. Petterway 403 So. 2d 1157 La. 1981
315 , , and must be read in harmony with the whole instrument, Meyers v. Flournoy, 1946, , .
Ethyl Corp. v. Collector of Revenue 351 So. 2d 1290 La. Ct. App. 1st Cir. 1978
In Re Bankston 306 So. 2d 863 La. Ct. App. 1st Cir. 1974
In the event of conflict or inconsistency between different sections of the Constitution, the provisions should be construed in a manner which allows each to Flournoy, , ; Barnett v. Develle, above.
Barnett v. Develle 289 So. 2d 129 La. 1974
Sciambra v. Edwards 270 So. 2d 167 La. Ct. App. 4th Cir. 1972
(1946); and Russell v. McKeithen, supra.
Russell v. McKeithen 242 So. 2d 229 La. 1970
11 Am.Jur., Constitutional Law, § 53, pp. 661, 662.” , .
In re Coon 141 So. 2d 112 La. Ct. App. 1st Cir. 1962
Bel Oil Corporation v. Fontenot 117 So. 2d 571 La. 1959
— wherein an ad valorem tax on gathering lines, separators, derricks, boiler station, pumps and oil tanks was challenged on the ground that the tax violated the same constitutional provision- — the levy was upheld for the stated reason that exemption from that form of tax was not clearly established in t
Roberts v. City of Baton Rouge 108 So. 2d 111 La. 1958
1056 ; , ; State v. Alden Mills, 202 La.

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