TRUNKLINE LNG CO. v. CALCASIEU PARISH SCH.

No. 15-1062.

190 So.3d 457 (2016)

TRUNKLINE LNG COMPANY, LLC v. CALCASIEU PARISH SCHOOL SYSTEM, Sales & Use Tax Department.

Court of Appeal of Louisiana, Third Circuit.

April 13, 2016.


Attorney(s) appearing for the Case

David R. Kelly , David R. Cassidy , Nicole F. Gould Frey , Breazeale, Sachse & Wilson, LLP, Baton Rouge, LA, for Plaintiff/Appellant Trunkline LNG Company, LLC.

Russell Joseph Stutes, Jr. , Stutes & Lavergne, LLC, Charles, LA, for Defendant/Appellee Calcasieu Parish School System, Sales & Use Tax Department.

Court composed of SYLVIA R. COOKS, JOHN D. SAUNDERS, and PHYLLIS M. KEATY, Judges.


This is a taxation case related to how large a refund the taxpayer is entitled to receive. The taxpayer was originally assessed excessively in some months, while deficiently in others. After having paid the total amount it owed according to the original audit, the taxpayer requested a refund. Although the tax collector and taxpayer...

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