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6 Louisiana opinions name it 2 courts 1992–2018 0 in the last five years
The cases below were cited by Louisiana courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Lavergne v. Western Co. of North America, Inc.green1 sentence2004Acts, No. 1363, § 1, effective August 15, 1999, repealed this prohibition; Section 2 of Act 1363 made the repeal applicable to causes of action arising on or after its effective date. [6] Compare Lavergne v. Western Co. of North America, Inc., 371 So.2d 807, 810 (La.1979). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Louisiana. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
TIN, Inc. v. Washington Parish Sheriff's Office
green
2 sentences2018Id. at 205 . 2018Id. at 205 . | 2 | 2018–2018 |
Clark v. State
green
1 sentence2016We note that in Louisiana Department of Revenue v. KCS Holdings I, Inc., 2013-1479 (La.App. 1st Cir.3/31/14), 2014 WL 1285742 , at *8 |in(unpublished), this court held that the district court lacked original jurisdiction to consider the Louisiana Department of Revenue’s suit for declaratory judgment, seeking an interpretation of a statute, because the relief sought concerned the merits of its defense to the taxpayer’s refund claim, which was pending before the Board of Tax Appeals. 13 Similarly, in Clark v. State, 2002-1936R (La.App. 1st Cir.1/28/04), 873 So.2d 32, 36 , writ denied, 2004-0452 | 1 | 2016–2016 |
St. Martin v. State
green
2 sentences2015The Supreme Court also concluded that “jurisdiction to resolve tax related disputes is constitutionally and statutorily granted to the Board which is authorized to hear and decide disputes and. render judgments.” Id. [at] p. 8, 25 So.3d at 741 . |7Following the Secretary’s denial of a refund claim, the Board has subject matter jurisdiction over “all matters relating to appeals ... for the determination of over-payments.” La. 2015The Supreme Court also concluded that “jurisdiction to resolve tax related disputes is constitutionally and statutorily granted to the Board which is authorized to hear and decide disputes and. render judgments.” Id. [at] p. 8, 25 So.3d at 741 . |7Following the Secretary’s denial of a refund claim, the Board has subject matter jurisdiction over “all matters relating to appeals ... for the determination of over-payments.” La. | 1 | 2015–2015 |
Payne v. Trichel
neutral
1 sentence1992Following its own rule to decide cases in the same manner as state courts, the board overruled the inapplicable prescription, and in the same manner as state courts which are prohibited from themselves "supply[ing] the exception [or plea] of prescription [properly applicable] as to [the action before it]," Payne v. Trichel, 397 So.2d 16 , 20 (La.App. 3rd Cir. 1981) (holding that properly applicable one-year tort prescription could not be supplied by court for inapplicable one-year redhibition prescription pled by lending institution), the board did not itself supply the properly applicable sta | 1 | 1992–1992 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.