SIMONS PETROLEUM, INC. v. FALGOUT

No. 2003 CA 0610.

873 So.2d 65 (2004)

SIMONS PETROLEUM, INC. v. Dane FALGOUT, Sales Tax Collector, for the Sales & Use Tax Department of the Pointe Coupee Parish Police Jury.

Court of Appeal of Louisiana, First Circuit.

February 23, 2004.


Attorney(s) appearing for the Case

Stephen Myers, Lafayette, Counsel for Plaintiff/Appellant Simons Petroleum, Inc.

Frederick Mulhearn, Baton Rouge, Counsel for Defendant/Appellee Pointe Coupee Parish Police Jury through its Sales Tax Department.

Before: WHIPPLE, KUHN, and MCDONALD, JJ.


KUHN, J.

Appellant-taxpayer, Simons Petroleum, Inc. (Simons Petro), appeals the grant of a summary judgment affirming the sales tax assessment issued by appellee-tax collector, Pointe Coupee Parish Police Jury through its Sales Tax Department (Pointe Coupee Parish), and awarding the tax collector additional taxes on its reconventional demand plus interest. The tax collector has answered the appeal. We amend and, as amended, affirm.

I. PROCEDURAL BACKGROUND...

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