Case Name: MIDLOUISIANA RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish, Grady L. Kelley, Sheriff, Tax Collector, Rapides Parish. MIDSOUTH RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish, Larry C. Deen, Sheriff, Tax Collector, Bossier Parish, Don Hathaway, Sheriff, Tax Collector, Caddo Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Willie W. Houck, Sheriff, Tax Collector, Lincoln Parish, Charles Harmon, Sheriff, Tax Collector, Madison Parish, Laymon Godwin, Sheriff, Tax Collector, Ouachita Parish, Lorell Graham, Sheriff, Tax Collector, Richland Parish, Royce McMahen, Sheriff, Tax Collector, Webster Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1992-03-20
Citations: 594 So. 2d 895
Docket Number: No. 92-C-0330
Parties: MIDLOUISIANA RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish, Grady L. Kelley, Sheriff, Tax Collector, Rapides Parish. MIDSOUTH RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish, Larry C. Deen, Sheriff, Tax Collector, Bossier Parish, Don Hathaway, Sheriff, Tax Collector, Caddo Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Willie W. Houck, Sheriff, Tax Collector, Lincoln Parish, Charles Harmon, Sheriff, Tax Collector, Madison Parish, Laymon Godwin, Sheriff, Tax Collector, Ouachita Parish, Lorell Graham, Sheriff, Tax Collector, Richland Parish, Royce McMahen, Sheriff, Tax Collector, Webster Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish.
Judges: 
Reporter: Southern Reporter, Second Series
Volume: 594
Pages: 895–896

Head Matter:
MIDLOUISIANA RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish, Grady L. Kelley, Sheriff, Tax Collector, Rapides Parish. MIDSOUTH RAIL CORPORATION v. LOUISIANA TAX COMMISSION, Mary K. Zervigon, Chairman, James W. Smith, Commissioner, Rodney V. Noles, Commissioner, Joe Storey, Sheriff, Tax Collector, Bienville Parish, Larry C. Deen, Sheriff, Tax Collector, Bossier Parish, Don Hathaway, Sheriff, Tax Collector, Caddo Parish Van Beasley, Sheriff, Tax Collector, Jackson Parish, Willie W. Houck, Sheriff, Tax Collector, Lincoln Parish, Charles Harmon, Sheriff, Tax Collector, Madison Parish, Laymon Godwin, Sheriff, Tax Collector, Ouachita Parish, Lorell Graham, Sheriff, Tax Collector, Richland Parish, Royce McMahen, Sheriff, Tax Collector, Webster Parish, Dan L. Page, Sheriff, Tax Collector, Winn Parish.
No. 92-C-0330.
Supreme Court of Louisiana.
March 20, 1992.

Opinion:
In re Louisiana Tax Commission; — Defendants); applying for writ of certiorari and/or review; to the Court of Appeal, First Circuit, Nos. CA90 0765, CA90 0766; Parish of East Baton Rouge, 19th Judicial District Court, Div. "M", No. 345,800; Louisiana Tax Commission No. 88-004.
Prior report: La.App., 588 So.2d 1163.
Denied.