HANOVER COMPRESSOR v. DEPARTMENT OF REVENUE

No. 02-0925.

838 So.2d 876 (2003)

HANOVER COMPRESSOR COMPANY v. DEPARTMENT OF REVENUE, STATE OF LOUISIANA.

Court of Appeal of Louisiana, Third Circuit.

February 5, 2003.


Attorney(s) appearing for the Case

Bruce James Oreck, Nicole Crighton, Jesse R. Adams, III, Oreck, Bradley, Crighton, Adams & Chase, New Orleans, LA, for Plaintiff/Appellee, Hanover Compressor Company.

Dwana Christy King, Attorney for the Secretary of the Department of Revenue, Baton Rouge, LA, for Defendant/Appellant, State of Louisiana, Department of Revenue.

Court composed of NED E. DOUCET, Jr., Chief Judge, OSWALD A. DECUIR and MARC T. AMY, Judges.


AMY, Judge.

The Department of Revenue appeals the affirmation of a decision of the Board of Tax Appeals, concluding that no sales or use taxes were due from the plaintiff compression company for natural gas consumed in its operation. For the following reasons, we affirm.

Factual and Procedural Background

Hanover Compressor Company is engaged in the compression of natural gas produced from its customer's wells. This compression occurs at the wellhead...

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