ANR PIPELINE CO. v. LOUISIANA TAX COM'N

Nos. 2001 CA 2594R to 2001 CA 2600R.

868 So.2d 950 (2004)

ANR PIPELINE COMPANY v. LOUISIANA TAX COMMISSION, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. Tennessee Gas Pipeline Company v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. UT Offshore Systems, L.L.C. v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chariman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. Stingray Pipeline Company, L.L.C. v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. ANR Pipelin Company v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. Southern Natural Gas Company v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission. v. ANR Pipeline Company, Stingray Pipeline Company, L.L.C., Ut Offshore System, L.L.C., Tennessee Gas Pipeline Company, and Southern Natural Gas Company v. Louisiana Tax Commission, Malcolm B. Price, Jr., Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Russel R. Gaspard, Member of the Louisiana Tax Commission.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied April 6, 2004.


Attorney(s) appearing for the Case

Hilton S. Bell, Angela W. Adolph, New Orleans, Laurence E. Garrett, Colorado Springs, CO, Counsel for Plaintiffs/Appellants, ANR Pipeline Company, Stingray Pipeline Company, L.L.C., UT Offshore Systems, L.L.C., Tennessee Gas Pipeline Company and Southern Natural Gas Company.

Brian A.Eddington, Theodore L. (Ted) Jones, Baton Rouge, Counsel for Defendant/Appellee, Louisiana Tax Commission.

Before: FOIL, FITZSIMMONS, and GAIDRY, JJ.


FITZSIMMONS, J.

This consolidated case has been remanded from the Louisiana Supreme Court to address the issues presented by the Louisiana Tax Commission's (LTC) exception raising the objection of no cause of action.

JURISPRUDENTIAL DEVELOPMENT

Five interstate pipeline companies, ANR Pipeline Company, Tennessee Gas Pipeline Company; Stingray Pipeline Company, L.L.C.; Southern Natural Gas Company; and UT Offshore System, L.L.C. (collectively...

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