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12 Louisiana opinions name it 2 courts 1940–2018 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 |
|---|---|---|
| No positive-treatment citations attached to this issue in Louisiana. | ||
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Louisiana. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Ethyl Corp. v. Collector of Revenue
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2 sentences2018Meyers v. Flournoy , 209 La. 812 , 25 So.2d 601 (1946)." Ethyl Corp. v. Collector of Revenue , 351 So.2d 1290 , 1293 (La.App. 1 Cir. 1977), writ denied , 353 So.2d 1035 (La.1978). 7 At issue in Scramuzza was an earnings tax, which this Court found was an income tax because it operated to tax income. 1991McNamara v. Central Marine Service, Inc., 507 So.2d 207 (La. 1987); Vulcan Foundry, Inc. v. McNamara, 414 So.2d 1193 (La.1981); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ denied, 353 So.2d 1035 (La.1978). | 5 | 1978–2018 |
Ethyl Corp. v. Collector of Revenue
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2 sentences2018Meyers v. Flournoy , 209 La. 812 , 25 So.2d 601 (1946)." Ethyl Corp. v. Collector of Revenue , 351 So.2d 1290 , 1293 (La.App. 1 Cir. 1977), writ denied , 353 So.2d 1035 (La.1978). 7 At issue in Scramuzza was an earnings tax, which this Court found was an income tax because it operated to tax income. 1991McNamara v. Central Marine Service, Inc., 507 So.2d 207 (La. 1987); Vulcan Foundry, Inc. v. McNamara, 414 So.2d 1193 (La.1981); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ denied, 353 So.2d 1035 (La.1978). | 5 | 1978–2018 |
Holley v. Plum Creek Timber Co.
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2 sentences2013VII, § 21(A). “ ‘Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established.’ ” Abundance, 10-0324, p. 5, 62 So.3d at 263-64 , quoting Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La.App. 2 Cir. 6/23/2004), 877 So.2d 284, 290 . 2011"Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established." *264 Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La.App. 2 Cir. 6/23/2004), 877 So.2d 284, 290 , citing Hibernia Nat'l Bank in New Orleans v. Louisiana Tax Comm'n, 195 La. 43 , 196 So. 15 (1940). | 3 | 2011–2017 |
Mattingly v. Vial
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2 sentences2018An SA/SNA is not binding on the public, but is binding on the Department unless superceded by a later SA/SNA, declaratory ruling, rule, statute, or court case. 6 "[E]xemptions from taxation are to be strictly construed against the person claiming the exemption, and any plausible doubt is fatal, Mattingly v. Vial , 193 La. 1 , 190 So. 313 (1939), and that an exemption being an exceptional privilege, it must be clearly, unequivocally and affirmatively established. 2018An SA/SNA is not binding on the public, but is binding on the Department unless superceded by a later SA/SNA, declaratory ruling, rule, statute, or court case. 6 "[E]xemptions from taxation are to be strictly construed against the person claiming the exemption, and any plausible doubt is fatal, Mattingly v. Vial , 193 La. 1 , 190 So. 313 (1939), and that an exemption being an exceptional privilege, it must be clearly, unequivocally and affirmatively established. | 2 | 1978–2018 |
Meyers v. Flournoy
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2 sentences2018Meyers v. Flournoy , 209 La. 812 , 25 So.2d 601 (1946)." Ethyl Corp. v. Collector of Revenue , 351 So.2d 1290 , 1293 (La.App. 1 Cir. 1977), writ denied , 353 So.2d 1035 (La.1978). 7 At issue in Scramuzza was an earnings tax, which this Court found was an income tax because it operated to tax income. 2018Meyers v. Flournoy , 209 La. 812 , 25 So.2d 601 (1946)." Ethyl Corp. v. Collector of Revenue , 351 So.2d 1290 , 1293 (La.App. 1 Cir. 1977), writ denied , 353 So.2d 1035 (La.1978). 7 At issue in Scramuzza was an earnings tax, which this Court found was an income tax because it operated to tax income. | 2 | 1978–2018 |
Abundance Square Associates, L.P. v. Williams
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2 sentences2017Filmore asserts that if the trial court applied this correct legal test, then the Property would have been deemed exempt. “‘Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established.’” Abundance Square Associates, L.P. v. Williams, 10-0324, p. 5 (La.App. 4 Cir. 3/23/11), 62 So.3d 261, 263-464 , quoting Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La. 2013VII, § 21(A). “ ‘Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established.’ ” Abundance, 10-0324, p. 5, 62 So.3d at 263-64 , quoting Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La.App. 2 Cir. 6/23/2004), 877 So.2d 284, 290 . | 2 | 2013–2017 |
Hibernia Nat. Bank v. Louisiana Tax Commission
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2 sentences2011"Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established." *264 Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La.App. 2 Cir. 6/23/2004), 877 So.2d 284, 290 , citing Hibernia Nat'l Bank in New Orleans v. Louisiana Tax Comm'n, 195 La. 43 , 196 So. 15 (1940). 2011"Exemptions from taxation are strictly construed, an exemption being an exceptional privilege which must be clearly and unequivocably and affirmatively established." *264 Holley v. Plum Creek Timber Co., Inc., 38,716, p. 7 (La.App. 2 Cir. 6/23/2004), 877 So.2d 284, 290 , citing Hibernia Nat'l Bank in New Orleans v. Louisiana Tax Comm'n, 195 La. 43 , 196 So. 15 (1940). | 2 | 2004–2011 |
A & P BOAT RENTALS INC. v. Cronvich
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2 sentences1984A & P Boat Rentals, Inc. v. Cronvich, 361 So.2d 1260 (La.App. 1st Cir. 1978), writ refused, 363 So.2d 923 (La. 1978); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ refused, 353 So.2d 1035 (La.1978). 1984A & P Boat Rentals, Inc. v. Cronvich, 361 So.2d 1260 (La.App. 1st Cir. 1978), writ refused, 363 So.2d 923 (La. 1978); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ refused, 353 So.2d 1035 (La.1978). | 2 | 1984–1984 |
A & P Boat Rentals, Inc. v. Cronvich
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2 sentences1984A & P Boat Rentals, Inc. v. Cronvich, 361 So.2d 1260 (La.App. 1st Cir. 1978), writ refused, 363 So.2d 923 (La. 1978); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ refused, 353 So.2d 1035 (La.1978). 1984A & P Boat Rentals, Inc. v. Cronvich, 361 So.2d 1260 (La.App. 1st Cir. 1978), writ refused, 363 So.2d 923 (La. 1978); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ refused, 353 So.2d 1035 (La.1978). | 2 | 1984–1984 |
McNamara v. Central Marine Service, Inc.
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1 sentence1991McNamara v. Central Marine Service, Inc., 507 So.2d 207 (La. 1987); Vulcan Foundry, Inc. v. McNamara, 414 So.2d 1193 (La.1981); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ denied, 353 So.2d 1035 (La.1978). | 1 | 1991–1991 |
Lewis v. East Feliciana Parish School Bd.
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1 sentence1991Cajun Electric Power Cooperative, Inc. v. McNamara, 452 So.2d 212 , *872 217 (La.App. 1st Cir.), writ denied, 458 So.2d 123 -124 (1984). | 1 | 1991–1991 |
Vulcan Foundry, Inc. v. McNamara
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1 sentence1991McNamara v. Central Marine Service, Inc., 507 So.2d 207 (La. 1987); Vulcan Foundry, Inc. v. McNamara, 414 So.2d 1193 (La.1981); Ethyl Corp. v. Collector of Revenue, 351 So.2d 1290 (La.App. 1st Cir.1977), writ denied, 353 So.2d 1035 (La.1978). | 1 | 1991–1991 |
CAJUN ELEC. POWER CO-OP., INC. v. McNamara
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1 sentence1991Cajun Electric Power Cooperative, Inc. v. McNamara, 452 So.2d 212 , *872 217 (La.App. 1st Cir.), writ denied, 458 So.2d 123 -124 (1984). | 1 | 1991–1991 |
Chicago Bridge & Iron Company v. Cocreham
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1 sentence1978Therefore, in interpreting this statute it is necessary that we recognize that statutes imposing taxes are liberally construed in favor of the taxpayer, Chicago Bridge & Iron Co. v. Cocreham, 317 So.2d 605 (La.1975), whereas exemptions from taxation are to be strictly construed against the person claiming the exemption, and any plausible doubt is fatal, Mattingly v. Vial, 193 La. 1 , 190 So. 313 (1939), and that an exemption being an exceptional privilege, it must be clearly, unequivocally and affirmatively established. | 1 | 1978–1978 |
Pearce v. Couvillon
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2 sentences1940Pearce, et al. v. Couvillon, 164 La. 155 , 113 So. 801 . 1940Pearce, et al. v. Couvillon, 164 La. 155 , 113 So. 801 . | 1 | 1940–1940 |
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.