CRICHTON , Justice . Under the Louisiana Constitution, La. Const. art. VI, 29(D)(1), the legislature may provide for exemptions and exclusions from sales or use taxes for local tax authorities — such as parishes. At issue in this case is a tax exclusion, La. R.S. 47:301(14)(g)(i)(bb), which provides exclusions from state and local sales tax of charges for repairs on certain property that is delivered to customers out of state. At the local tax level, the 2013 version of this tax exclusion...
PER CURIAM . The State of Louisiana, the Louisiana State Board of Elementary & Secondary Education, and the State of Louisiana, through the Department of Education lodged this direct appeal pursuant to La. Const. Art. V, 5(D), seeking review of the district court's judgment declaring 2010 HRC 243 and 2011 HRC 130 violate La. Const. Art. VIII, 2(A)(4)(a). Pretermitting the merits, we find this case fails to present a justiciable controversy upon which relief can be granted. See Council...
PER CURIAM This case concerns a judgment by the District Court declaring La. Child. Code art. 609 unconstitutional. La. Child. Code art. 609 requires any statutorily defined "mandatory reporter" of child abuse "who has cause to believe that a child's physical or mental health or welfare is endangered as a result of abuse," to report the suspected abuse irrespective of "any claim of privilege." 1 The issue presently at the center of this matter is whether a priest is a "mandatory reporter,"...
KNOLL , J. 1 This case is a direct criminal capital appeal of defendant's conviction and death sentence for the horrific murders of three unarmed young brothers. On November 10, 2010, a Caddo Parish grand jury returned a three count indictment against defendant, Marcus Donte Reed, charging him with the August 16, 2010 first-degree murders of Jeremiah Adams, Jarquis Adams, and Gene Adams in violation of La. Rev. Stat. 14:30. Following five days of jury selection, defendant's guilt phase...
JOHNSON , Chief Justice . Following a bench trial, defendant, Ashaki Kelly, was convicted of molestation of a juvenile and sentenced to fifteen years at hard labor, without benefit of parole, probation, or suspension of sentence. We granted defendant's writ application to determine whether the evidence presented at trial was sufficient to support his conviction, and whether the court of appeal erroneously vacated defendant's sentence as illegally lenient on errors patent review. For the...
CRICHTON , Justice . This matter arises from the defendant's constitutional challenge to R.S. 14:46.3, a statute which makes illegal the trafficking of children for sexual purposes. The defendant challenges R.S. 14:46.3(C)(2), which provides that a defendant's lack of knowledge of a victim's age shall not be a defense to charges under this statute. The case is now on direct review pursuant to La. Const. art. V, 5(D), because the trial court ruled unconstitutional R.S. 14:46.3(C)(2). For...
CLARK , J. Nelson Industrial Steam Company ("NISCO") is in the business of generating electric power in Lake Charles, Louisiana. As part of its venture, NISCO sells multiple products: steam, electricity and ash. Limestone is bought and used for the dual purpose of inhibiting sulfur in the production of electricity and producing ash. NISCO asserts its purchase of limestone, with respect to its production of ash, is subject to the "further processing exclusion" of La. R.S. 47:301(10)(c)(i)(...
PER CURIAM . In this case, we are called upon to decide whether the district court erred in reducing plaintiff's damage award based on a finding that plaintiff's actions contributed to defendant's breach of contract. For the reasons that follow, we vacate the judgment insofar as it reduced plaintiff's award. UNDERLYING FACTS AND PROCEDURAL HISTORY For purposes of the issue before us, the facts are largely undisputed. Lamar Contractors, Inc. ("Lamar") was general contractor on a...
CRICHTON , Justice . This case involves the interpretation of two provisions of the Public Works Act ("Act"), La. R.S. 38:2241, et seq. We granted the writ application to determine whether, under La. R.S. 38:2247, the notice and recordation requirements of La. R.S. 38:2242(B) are necessary conditions for a claimant's right of action against a bond furnished pursuant to La. R.S. 38:2241. Consistent with the stated purpose of the Act, we hold that the claimant's failure to file a sworn...
PER CURIAM . Intervenor, NOLA Oil Company, Inc., invokes the appellate jurisdiction of this court pursuant to La. Const. art. V, 5(D), on the ground that the district court declared Plaquemines Parish Zoning Ordinance Section VI(M)(1)(b) unconstitutionally vague. Pretermitting the merits, we find the district court's judgment is procedurally defective. In particular, the record reveals the attorney general was not served with the pleading challenging the constitutionality of the ordinance...
PER CURIAM . This disciplinary matter arises from formal charges filed by the Office of Disciplinary Counsel ("ODC") against respondent, Christine M. Mire, an attorney licensed to practice law in Louisiana. UNDERLYING FACTS Count I — The Keaty Matter By way of background, Judge Phyllis Keaty presided over family law matters in the 15th Judicial District Court during the time in question. 1 Respondent regularly practiced family law in the 15th JDC at this time. 2 In one such case,...
