OCCIDENTAL CHEMICAL CORP. v. SLAUGHTER

No. 99-CA-963.

751 So.2d 397 (2000)

OCCIDENTAL CHEMICAL CORPORATION v. Ralph SLAUGHTER, Secretary, Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, Fifth Circuit.

January 25, 2000.


Attorney(s) appearing for the Case

W. Joe Mize, John F. Robichaux, Lake Charles, Louisiana, Attorney for Appellant Occidental Chemical Corporation.

Frederick Mulhearn, Louisiana Department of Revenue, Legal Division, Baton Rouge, Louisiana, Attorney for Appellee The Department of Revenue for the State of Louisiana.

Panel composed of Judges JAMES L. CANNELLA, MARION F. EDWARDS and CLARENCE E. McMANUS.


CANNELLA, Judge.

Plaintiff, Occidental Chemical Corporation (Occidental), appeals from the district court judgment reversing the ruling of the Louisiana Board of Tax Appeals which had ordered a refund to Occidental of sales and use taxes it had previously paid. For the reasons which follow, we affirm.

The primary question involved in this tax case, condensed to its simplest form, is whether Occidental should pay taxes on sums it expended over a nine year period...

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