STATE v. EXXON CORP.

No. 95 CA 2501.

676 So.2d 783 (1996)

STATE of Louisiana, Ben Morrison, Secretary of Department of Revenue and Taxation v. EXXON CORPORATION.

Court of Appeal of Louisiana, First Circuit.

June 28, 1996.


Attorney(s) appearing for the Case

Michele M. Davis, Houma, for Plaintiffs/Appellants, State of Louisiana, Ben Morrison, Secretary of Dept. of Revenue & Taxation.

Ernest R. Eldred, Larry D. Dyess, Baton Rouge, Les A. Martin, Belle Chase, E. Kay Kirkpatrick, Baton Rouge, for Plaintiffs/Appellants.

Robert L. Roland, Baton Rouge, for Defendant/Appellee, Exxon Corporation.

Before LeBLANC, GONZALES and FOGG, JJ.


LeBLANC, Judge.

This appeal is taken from a partial summary judgment in favor of defendant, based on the trial court's conclusion that the formula provided in La.R.S. 47:305(D)(1)(h) for calculating the taxable value of refinery gas was unaffected by the legislative suspension of certain tax exemptions.1 In rendering judgment, the trial court rejected plaintiffs' argument that La.R.S. 47:305(D)(1)(h) provides an exemption from taxation...

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