MODERN HOMES & EQUIP., CO. v. COLLECTOR OF REVENUE

No. 15107.

422 So.2d 1237 (1982)

MODERN HOMES & EQUIPMENT COMPANY, INC. v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied December 16, 1982.


Attorney(s) appearing for the Case

Melvin W. Mathes, New Orleans, for plaintiff-appellee Modern Homes & Equipment Co., Inc.

Douglas F. Herbert, Riley F. Boudreaux, Jr., Dept. of Revenue & Taxation Legal Section, Baton Rouge, for defendant-appellant Collector of Revenue.

Before LOTTINGER, COLE and CARTER, JJ.


CARTER, Judge.

This is an appeal from a district court judgment which upheld a decision of the Board of Tax Appeals dismissing the sales tax assessment on the "labor" portion of the sales price charged by defendant, Modern Homes and Equipment Company, Inc.

Modern Homes, an out-of-state company, contracted with Sunrise Homes, a Louisiana general contractor in the business of building homes, to supply labor and materials to construct roof trusses and wall sections...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases