UNOCAL PIPELINE COMPANY v. KENNEDY

No. 2003 CA 1946, 2003 CA 1947.

898 So.2d 395 (2004)

UNOCAL PIPELINE COMPANY v. John N. KENNEDY, Secretary of the Department of Revenue and Taxation, State of Louisiana

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied March 8, 2005.


Attorney(s) appearing for the Case

Robert S. Angelico, Cheryl M. Kornick, Liskow & Lewis, New Orleans, for Plaintiff-Appellee Unocal Pipeline Company.

Claire Babineaux-Fontenot, Jason R. Brown, Adams & Reese, Baton Rouge, for Defendant-Appellant Louisiana Department of Revenue.

Before: CARTER, C.J., PARRO, and GUIDRY, JJ.


PARRO, J.

This case involves an appeal by the Louisiana Department of Revenue from a district court judgment granting a motion for summary judgment in favor of a corporate taxpayer and ordering it to refund $909,241.08 and $222,895.53 in taxes that were paid under protest, based on a finding that the taxpayer's income from its interest in an unincorporated association was income from a partnership under LSA-R.S. 47:287.92. For the following reasons, the judgment is...

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