CITY OF NEW ORLEANS v. BAUMER FOODS, INC.

No. CA-8198.

521 So.2d 428 (1988)

CITY OF NEW ORLEANS v. BAUMER FOODS, INC.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Granted April 22, 1988.


Attorney(s) appearing for the Case

Okla Jones, II, City Atty., Joseph N. Naccari, Deputy City Atty., Don J. Hernandez, Chief Deputy City Atty., New Orleans, for appellant.

Richard G. Verlander, Jr., New Orleans, for appellee.

Leon J. Harrel, Jr., Baton Rouge, for Dept. of Revenue and Taxation, State of La.

Before GULOTTA, C.J., and KLEES and LOBRANO, JJ.


GULOTTA, Chief Judge.

In this suit for assessment and collection of "use taxes" by the City of New Orleans on equipment purchased out of state, and shipped to New Orleans where it became installed as an immovable in defendant's plant, the trial judge dismissed the City's claim. The basis of the trial judge's conclusion is that the equipment became immovable by declaration in accordance with LSA-C.C. Art. 4671, and as such was not subject...

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