ANR PIPELINE CO. v. LOUISIANA TAX COM'N

Nos. 2005 CA 1142 to 2005 CA 1169.

923 So.2d 81 (2005)

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 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 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 UT Offshore System, 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 High Island Offshore System, 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 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 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 Southern Natural 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 ANR Pipeline Company, High Island Offshore System, L.L.C., Tennessee Gas Pipeline Company, Southern Natural Gas Company, UT Offshore System, L.L.C., and Mid-Louisiana 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 Tennessee Gas Pipeline Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission ANR Pipeline Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission Southern Natural Gas Company v. Louisiana Tax Commission, Russel R. Gaspard, Chairman of the Louisiana Tax Commission, Kenneth P. Naquin, Jr., Member of the Louisiana Tax Commission, and Jewette Farley, Member of the Louisiana Tax Commission.

Court of Appeal of Louisiana, First Circuit.

September 7, 2005.


Attorney(s) appearing for the Case

Angela Whitaker Adolph, Hilton Sutton Bell, James K. Irvin, New Orleans, Laurence E. Garrett, Colorado Springs, CO, James A. Porter, Houston, TX, for Plaintiffs/Appellants ANR Pipeline Company, UT Offshore System, L.L.C., High Island Offshore System, L.L.C., Stingray Pipeline Company, L.L.C., Tennessee Gas Pipeline Company, and Southern Natural Gas Company.

Brian A. Eddington, Baton Rouge, Robert D. Hoffman, Jr., New Orleans, for Defendant/Appellee Louisiana Tax Commission.

Before: CARTER, C.J., PETTIGREW, and WELCH, JJ.


PETTIGREW, J.

The instant appeal concerns the appropriate remedy upon a determination that the Louisiana Tax Commission (the "Commission") has administered the ad valorem tax scheme in a manner that violates the uniformity requirement of the Louisiana Constitution and a taxpayer's equal protection and due process rights under the Louisiana and United States Constitutions.

FACTS

ANR Pipeline Company, UT Offshore Company, L.L.C., High Island Offshore...

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