Supreme Court of Louisiana, 1959

United Gas Pipeline Co. v. Martin

Supreme Court of Louisiana · Decided March 23, 1959 · No. 43610 · Hamiter

110 So. 2d 103; 236 La. 1070; 1959 La. LEXIS 975 (Southern Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

Esso Standard Oil Co. v. Martin (La. Ct. App. 1959)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

HAMITER, Justice.

For the reasons assigned in Union Producing Company v. Martin, 236 La. 1057, *104110 So.2d 99, the judgment appealed from is reversed and set aside, and there is now judgment determining, declaring and decreeing that plaintiff United Gas Pipe Line Company owes no tax under the provisions of LRS 47:2611 et seq. (the foreign corporation capital stock tax statute), it having paid the maximum tax of $2,500 provided for therein.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.