BARFIELD v. BOLOTTE

No. 2015 CA 0847.

185 So.3d 781 (2015)

Tim BARFIELD, Secretary Department of Revenue, State of Louisiana v. Terry and Gwen BOLOTTE.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 21, 2016.


Attorney(s) appearing for the Case

Christopher K. Jones , Nancy B. Gilbert , Virginia J. McLin , Brent J. Cobb , and Brandea P. Averett , Brian C. Dejean , Donald M. Bowman , Miranda Scroggins , Antonio C. Ferachi , Baton Rouge, LA, Attorneys for Plaintiff-Appellant, Tim Barfield, Secretary of the Department of Revenue, State of Louisiana.

Robert S. Angelico , Cheryl M. Kornick , New Orleans, LA, Attorneys for Defendants-Appellees, Terry and Gwen Bolotte.

David R. Cassidy , David R. Kelly , Nicole F. Gould , Baton Rouge, LA, Attorneys for Amicus Curiae Applicant, Breazeale, Sachse & Wilson, L.L.P., Representing Taxpayers Similar to Terry and Gwen Bolotte.

Before PETTIGREW, HIGGINBOTHAM, and CRAIN, JJ.


This case presents a res nova issue involving a statutory interpretation of the Louisiana alternative fuel tax credit found at La. R.S. 47:6035. The Louisiana Department of Revenue ("LDR"), through its Secretary, Tim Barfield, appeals a judgment of the district court affirming the Louisiana Board of Tax Appeals ("BTA") and...

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