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
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
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
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
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
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