LOOP, INC. v. COLLECTOR OF REVENUE

No. 84-CA-331.

464 So.2d 785 (1985)

LOOP, INC. v. COLLECTOR OF REVENUE, STATE OF LOUISIANA.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied March 18, 1985.


Attorney(s) appearing for the Case

Joanne B. Wilson, Robert H. Carpenter, Jr., Secretary, Dept. of Revenue & Taxation, State of La., Legal Sec., Baton Rouge, for defendant-appellant.

Mack Barham, Ralph S. Hubbard, III and David R. Richardson, Cassandra J.C. Gates, New Orleans, for plaintiff-appellee.

Before CHEHARDY, GRISBAUM and DUFRESNE, JJ.


DUFRESNE, Judge.

This is an appeal by the Louisiana Collector of Revenue, plaintiff-appellant, from a judgment sustaining the declinatory exceptions of lack of jurisdiction over the person and the subject matter, and dismissing this suit for review of a decision of the Board of Tax Appeals in favor of Loop, Inc., defendant-appellee. Although we find that the exceptions of lack of subject matter and personal jurisdiction were improperly sustained, we nonetheless hold...

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