ST. JUDE HOSP. OF KENNER, LA. v. KENNEDY

No. 97-CA-61.

698 So.2d 998 (1997)

ST. JUDE HOSPITAL OF KENNER, LA., INC. v. John Neely KENNEDY, Secretary, Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, Fifth Circuit.

Rehearing Denied September 17, 1997.


Attorney(s) appearing for the Case

Kenneth C. Fonte, Golden and Fonte, Metairie, for plaintiff-appellee.

Geneva Landrum, Department of Revenue and Taxation, Baton Rouge, for defendant-appellant.

Before GAUDIN, BOWES and CANNELLA, JJ.


GAUDIN, Judge.

This case concerns the efforts of the State Department of Revenue and Taxation to collect corporation franchise taxes from the St. Jude Hospital of Kenner, Louisiana for the years 1990 and 1991.

The State Board of Tax Appeals and then the 24th Judicial District Court both stated that the Department's tax claims and its December 27, 1994 assessments were untimely and had prescribed. We affirm these...

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