R B v. Lafourche

4 Citing cases

  1. R B v. Terrebonne

    996 So. 2d 701 (La. Ct. App. 2008)

    1B's tax exemption. In R B Falcon Drilling USA, Inc. v. Lafourche Parish School Bd., 06-0064 (La.App. 1 Cir. 11/3/06), 950 So.2d 696, 700, however, we noted that the supreme court, in its interpretation of the effective statute, drew a specific distinction between vessels, which were exempt from taxation, and barges, which were not. We reversed a grant of summary judgment because a question of fact existed regarding the proper characterization of R B Falcon's rigs under La.R.S. 47:305.1B.

  2. State v.[D.J.P.

    199 So. 3d 654 (La. Ct. App. 2016)   Cited 1 times

    Accordingly, we recall the previously issued rule to show cause and maintain the appeal in this matter. See Thomas v. State ex rel. Department of Transportation and Development, 08–1924, p. 3 (La.App. 1st Cir.5/8/09) (unpublished); R & B Falcon Drilling USA, Inc. v. Lafourche Parish School Board ex rel Percle, 06–0064 (La.App. 1st Cir.11/3/06), 950 So.2d 696, 698 n. 1.DISCUSSION

  3. Thompson v. Cagle

    CA 15-416 (La. Ct. App. Nov. 25, 2015)

    In addition, "[w]e are aware of no principle that would require the trial court to allow a proffer after judgment is rendered in a case." R & B Falcon Drilling USA, Inc. v. Lafourche Parish School Board, 06-64, p. 7 (La.App. 1 Cir. 11/3/06), 950 So.2d 696, 701. Because there was no proffer of Officer King's excluded testimony, the trial court's exclusion of his testimony is not properly before us for review.

  4. Bridges v. Offshore Drill.

    69 So. 3d 738 (La. Ct. App. 2011)   Cited 2 times

    1(B); 2006 La. Acts, 1st Ex. Sess., No. 34, § 1, effective February 23, 2006. Again, despite the Legislature's statement that the amendment was interpretive, in R B Falcon Drilling USA, Inc. v. Lafourche Parish School Board, 2006-0064, p. 6 (La.App. 1st Cir. 11/3/06), 950 So.2d 696, 700-701, this court held that the amendment to subsection (B) only had prospective effect. A. The tax imposed by [La.] R.S. 47:302(A)(1), 321(A)(1), and 331(A)(1) shall not apply to sales of materials, equipment, and machinery which enter into and become component parts of ships, vessels, or barges, including commercial fishing vessels, drilling ships, or drilling barges, of fifty tons load displacement and over, built in Louisiana nor to the gross proceeds from the sale of such ships, vessels, or barges, when sold by the builder thereof.