1. Home
  2. Browse Decisions
  3. So.2d
  4. 731 So.2d
  5. 731 So.2d 406 (1999)
 

PEREZ v. SECRETARY OF LA DEPT. OF REV.

No. 98 CA 0330.

731 So.2d 406 (1999)

Joseph P. and Ann H. PEREZ v. SECRETARY OF the LOUISIANA DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, First Circuit.

Writ Denied June 4, 1999.

Attorney(s) appearing for the Case

Robert R. Casey, Baton Rouge, for Plaintiffs—Appellants Joseph P. Perez and Ann H. Perez.

Shanda J. McClain, Baton Rouge, for Defendant—Appellee Secretary of the Louisiana Department of Revenue and Taxation.

Before: LeBLANC, FOGG, and PARRO, JJ.

FOGG, J.

This is an appeal from a judgment, affirming an administrative decision of the Louisiana Board of Tax Appeals. The primary issue raised on appeal is whether appellants are entitled to a resident income tax credit under LSA-R.S. 47:33 on that part of their adjusted gross income which was also subjected to Texas' franchise tax, V.T.C.A., Tax Code § 171.001 et seq. For the following reasons, we reverse.

...

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