Case Name: The DOW CHEMICAL COMPANY v. Joseph N. TRAIGLE, etc.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1976-11-24
Citations: 339 So. 2d 845
Docket Number: No. 58636
Parties: The DOW CHEMICAL COMPANY v. Joseph N. TRAIGLE, etc.
Judges: DENNIS, J., is of the opinion the writ should be granted.
Reporter: Southern Reporter, Second Series
Volume: 339
Pages: 845–846

Head Matter:
The DOW CHEMICAL COMPANY v. Joseph N. TRAIGLE, etc.
No. 58636.
Supreme Court of Louisiana.
Nov. 24, 1976.

Opinion:
DIXON, J.,
is of the opinion the writ should be granted. This court is confused as to the application of the use tax and is now discriminating against Louisiana businesses, permitting a tax advantage to those importing prefabricated items to be used in Louisiana. This writ denial shows the need for clarifying legislation.
DENNIS, J., is of the opinion the writ should be granted.