Archive of LSCR Articles
Showing results for LSCR volume 13 LSCR issue 4 | Jump to a direct Volume/Issue
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| PROPERTY
| | 1. | Fixtures bolted to a building are movables, overruling controlling
precedent; sales and use taxes construed.
Willis-Knighton Med. Cntr. v. Caddo-Shreveport Sales and Use Tax Comm'n, 2004-C-0473 (La. 4/1/05)
[66 pp.]
From LSCR Volume 13, Issue 4 This is the first definitive pronouncement from the Court since 1968 regarding the standard for determining whether a fixture of a building ... view full summary | | CIVIL PROCEDURE
| | 2. | Unconstitutionality must be alleged in a pleading in the district court.
Reed v. Reed, 05-CA-0375 (La. 3/24/05) [2 pp.]
From LSCR Volume 13, Issue 4 Plaintiff invoked the appellate jurisdiction of the Court pursuant to La. Const. art. V, S 5(D), on the ground that the district court decla... view full summary | | STATE AND LOCAL GOVERNMENT
| | 3. | City Council candidate disqualified.
Marilyn Landiak v. Cedric L. Richmond, 2005-C-0758 (La. 03/30/05) [25 pp.]
From LSCR Volume 13, Issue 4 On February 11, 2005, defendant Richmond filed a "Notice of Candidacy" form declaring his intent to run in the April 2, 2005 election for th... view full summary | | 4. | Expropriation: Lessee compensated for loss of lease, but not for his improvements.
Ken Smith d/b/a B&K Music v. State, Dept. of Transp. & Dev, 2004-C- 1317 c/w 2004-C-1594 (La.
03/11/05) [35 pp.]
From LSCR Volume 13, Issue 4 Plaintiff Ken Smith operated his B&K Music business from a building that he subleased orally from Mike Unkel for $200 a month, making variou... view full summary | | 5. | Foreign holding company is liable for tax on income generated by pass- through subsidiary in Louisiana.
Bridges, Secretary, Dept. of Revenue v. Autozone Prop., 2004-C-0814 (La. 3/24/05) [36 pp.]
From LSCR Volume 13, Issue 4 The Department of Revenue filed this suit to recover state income taxes on amounts distributed by Autozone Development, Inc. ("Development")... view full summary | | CRIMINAL
| | 6. | Failure to fund indigent defense may result in release of the prisoner,
establishing controlling precedent.
State v. Citizen, c/w State v. Tonguis, 2004-KA-1841 (La. 4/1/05) [18 pp.]
From LSCR Volume 13, Issue 4 In these consolidated cases, capital murder defendants sought to compel the Calcasieu Parish Police Jury ("CPPJ") to fund legal representati... view full summary | | 7. | Juvenile capital sentence reversed; direct appeal jurisdiction divested.
State v. Wilson, 03-KA-1229 (La. 3/30/05) [1 p.]
From LSCR Volume 13, Issue 4 "The appellate record reveals that defendant stands convicted and sentenced to death for a capital murder committed when he was 17 years old... view full summary |
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