BP OIL CO. v. PLAQUEMINES PARISH GOV.

No. 93-CA-1109.

651 So.2d 1322 (1994)

BP OIL COMPANY v. PLAQUEMINES PARISH GOVERNMENT.

Supreme Court of Louisiana.

Rehearing Granted October 13, 1994.

Order Amending Decision on Denial of Rehearing January 27, 1995.


Attorney(s) appearing for the Case

George J. Domas, Bruce J. Oreck, Robert S. Angelico, Liskow & Lewis, Carol L. Dunne, New Orleans, for plaintiff-appellant.

Philip F. Cossich, Jr., Pivach, Cossich & Pivach, Les Anthony Martin, Belle Chasse, for respondent-appellant.

Ernest R. Eldred, Larry Dewayne Dyess, Baton Rouge, for East Baton Rouge Par., amicus curiae.

Robert W. Nuzum, New Orleans, for Citizens Utilities Co., CF Industries Inc., amicus curiae.

Michael R. O'Keefe, III, New Orleans, for Louisiana Ass'n Business & Industry and Harvey Canal Industry Ass'n, amicus curiae.

Eugene G. Taggart, Anne L. Lewis, Randye C. Snyder, Rex E. Lindeman, John D. Fricke, New Orleans, for Louisiana Chemical Ass'n, Mid-Country Oil & Gas, amicus curiae.

G. William Jarman, M. Dwayne Johnson, Linda S. Akchin, Baton Rouge, for Louisiana Ammonia Producers, amicus curiae.

Linda S. Akchin, Katherine W. King, Baton Rouge, for Louisiana Energy Users Group, amicus curiae.

Charles T. Williams, Jr., Metairie, for Louisiana Retail Merchants Ass'n, Great Atlantic & Pacific Tea, Target Stores, Mervyn's Inc., Supervalue Lewis Group Div., R & M Foods, Southeast Foods, Inc., Zuppardo's Economical, Gogalusa Meat Market, Brunet's Cajun Restaurant, C.A. Schnack Jewelry, Brewer Quality Homes, Chocolates by Helen Rose, J.C. Penney, Inc., McDonald's of Baton Rouge, Morris Kirshman & Co., Culture Recreation and Tourism Dept., amicus curiae.

Christopher J. Dicharry, Baton Rouge, James C. Exnicios, New Orleans, for Louisiana Pulp & Paper Associations, Georgia-Pacific Corp., Boise Cascade Corp., Intern. Paper Co., James River Corp., Stone Container Corp., Riverwood Intern. USA, Steve J. Theriot, amicus curiae.

Brian A. Eddington, Michael R. Fontham, Laurie B. Halpern, New Orleans, for Louisiana Public Service Com'n, amicus curiae.

John Schwab, William E. Hodgkins, Baton Rouge, for Cajun Elec. Power Co-op, amicus curiae.

Frank P. Simoneaux, Joell M. Keller, Baton Rouge, for Borden Chemicals and Plastics, Murphy Oil USA, Inc., CITGO, amicus curiae.

Christopher Guidroz, New Orleans, for Society Louisiana Certified Public Accountants, amicus curiae.

Bobby S. Gilliam, Penny D. Sellers, Shreveport, for Southwestern Elec. Co.

John D. Koch, Baton Rouge, for Louisiana Press Ass'n, amicus curiae.

Gregory D. Frost, Baton Rouge, for Health Trust Inc., amicus curiae.

John K. Parsons, Baton Rouge, for Trans Louisiana Gas Co., amicus curiae.

Judy Y. Barrasso, New Orleans, for Marathon Oil Co., amicus curiae.

William T. D'Zurilla, New Orleans, for Greater Baton Rouge Chamber, amicus curiae.

Charles T. Williams, Jr., John E. Baker, Metairie, for Abdalla's of Lafayette, Inc., Louisiana Nursery Outlet, Winn Dixie Stores, Inc., Louisiana Retailers Ass'n, amicus curiae.

Charles M. Samuel, III, for Plaquemines Federation of Teachers, Jefferson Federation of Teachers, amicus curiae.

Leo C. Hamilton, Baton Rouge, for NAACP, et al., amicus curiae.

Sam A. LeBlanc, III, New Orleans, for Chamber of New Orleans and River Region, amicus curiae.

Herschel L. Abbott, Jr., New Orleans, for BellSouth Telecommunications, amicus curiae.

John L. Diasselliss, III, LaPlace, Roy M. Lilly, Jr., Gibsland, Chapman L. Sanford, Baton Rouge, for St. Charles Parish School Bd., and St. John the Baptist Parish School Bd., amicus curiae.


Rehearing Granted to Consider Suspension of Tax Exemption October 13, 1994.

LEMMON, Justice.*

These four actions by a taxpayer against a local governing authority, seeking refunds of overpayments of local use taxes for the period between January of 1985 and October of 1990, are before the court on direct appeal from a judgment of the district court which ruled on numerous issues raised by cross-motions for summary judgment. Because...

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