Justia Louisiana Supreme Court Opinion Summaries

Plaintiffs Justin and Gwen Ulrich and Raymond and Pam Alleman purchased and installed residential solar systems with the expectation of receiving an income tax credit of up to $12,500 pursuant to La. Rev. Stat. 47:6030(B)(1). In 2016, when plaintiffs filed their Louisiana income tax returns for the 2015 tax year, asserting entitlement to the solar electric system tax credits under La. Rev. Stat. 47:6030, the tax credits were denied or reduced by the Department of Revenue, citing Acts 2015, No. 131, which limited the maximum amount of solar tax credits to be granted by the Department of Revenue to $25,000,000. In letters sent by the Department of Revenue to plaintiffs in August 2016, they were informed that Act 131 of the 2015 Regular Session had amended La. Rev. Stat. 47:6030 “to establish the maximum amount of solar tax credits that may be granted;” that “[f]or fiscal years 2015-2016 and 2016- 2017, the cap limit was $10,000,000 per year;” that “[t]he credits are required to be granted based on a first-come, first served basis;” and that the “cap limits were met prior to [their] claim being filed.” This appeal challenged the district court’s judgment declaring unconstitutional 2015 La. Acts, No. 131, section 1, which amended La. Rev. Stat. 47:6030 by placing a cap on the total amount of solar electric system income tax credits available to Louisiana taxpayers, because it retroactively deprived plaintiffs of a vested property right and substantially impaired the obligations of private contracts. The district court also implicitly found the plaintiffs had standing to bring the constitutional claim and that a justiciable controversy existed because the constitutional issue was not moot. The Louisiana Supreme Court found the district court erred in overruling the Department of Revenue’s peremptory exception of mootness, and reversed. View "Ulrich v. Robinson" on Justia Law

Defendant Melvin Miguel was driving a vehicle that was stopped because it had a cracked windshield. Defendant had been driving with a suspended driver’s license and a fraudulent license plate. In addition, he admitted smoking marijuana. Before asking defendant to exit his vehicle, a detective scanned the interior and noticed an orange prescription bottle, with the name on the label peeled off, sitting in the broken driver’s side door handle. Defendant and his passengers disclaimed ownership of the bottle. Defendant exited the vehicle, was handcuffed and Mirandized, and placed inside a police vehicle. The detective then retrieved the pill bottle, opened it, and discovered five Hydrocodone pills. Defendant was arrested and charged with possession of a controlled dangerous substance, and cited for several traffic violations. Defendant moved to suppress the evidence found in the bottle on several grounds, including that the pill bottle was not immediately apparent as contraband to justify a warrantless search and seizure. The district court denied the motion to suppress after conducting a hearing and reviewing the detective’s body camera video. The court of appeal found the district court erred in denying defendant’s motion to suppress. The Louisiana Supreme Court concluded the appellate court erred, reversed its holding and affirmed the trial court. View "Louisiana v. Miguel" on Justia Law

The sheriff discovered two bodies burned beyond recognition from a residential fire. The victims were later identified as the occupants, Donald Wayne Demille Williams (“Demille”) and Kimberly Sims. Autopsies revealed both were fatally shot in the head before being burned. A grand jury indicted defendant, Jeremy Wilson, and co-defendant, Erick Townsend, with two counts of first degree murder. The trial court severed the matters. Townsend pleaded guilty to two counts of manslaughter in exchange for his agreement to testify at Wilson's trial. A jury ultimately convicted Wilson of two counts of second degree murder, and the trial court imposed consecutive life sentences. The Louisiana Supreme Court reversed the convictions, however, finding the trial court’s evidentiary rulings, when combined with its failure to properly address the attendant privilege invocations, violated defendant’s right to present a defense. View "Louisiana v. Wilson" on Justia Law

Plaintiffs Ivan Smith, Jr. and Gloria G. Smith (collectively “Taxpayers”), were Louisiana residents and part owners of several limited liability companies (“LLC”) and Subchapter S corporations (“S corporation”) that transacted business in Texas, Arkansas, and Louisiana. Taxpayers filed suit seeking recovery of income taxes paid under protest against Defendant Kimberly Robinson, in her capacity as Secretary of the Department of Revenue of the State of Louisiana (the “Department”). . At issue was whether Act 109, which amended La.R.S. 47:33, a state income tax statute that provides a credit to taxpayers for income taxes paid in other states, violated the dormant Commerce Clause of the United States Constitution. After review, the Louisiana Supreme Court concurred with the trial court that Act 109 violated the dormant Commerce Clause of the United States Constitution. View "Smith v. Robinson" on Justia Law

Defendant Lee Turner, Jr. was indicted by a grand jury for the first degree murders of Edward Gurtner, III and Randy Chaney, committed while engaged in the perpetration of armed robbery. Following the close of evidence, a jury unanimously found defendant guilty of two counts of first degree murder and, at the conclusion of the penalty phase of the trial, unanimously recommended sentences of death. In his direct appeal to the Louisiana Supreme Court, defendant raised 32 assignments of error. Finding merit to defendant’s assignment of error related to his “reverse-Witherspoon” challenge, the Court vacated the sentences. Finding no merit to his remaining challenges, those convictions were affirmed, and this matter was remanded to the trial court for further proceedings. View "Louisiana v. Turner" on Justia Law

Defendant, Lawrence Clark was issued a citation for displaying his art for sale on neutral ground at Decatur Street and Esplanade Avenue in New Orleans, in violation of New Orleans Municipal Code. Clark moved to quash the charging affidavit, asserting the ordinance was unconstitutional. The Louisiana Supreme Court granted review to consider whether New Orleans Municipal Code section 110-11, which regulated the outdoor retail sale of art, was indeed unconstitutional as a violation of Clark’s First Amendment rights. The Supreme Court concurred with Clark that the ordinance was unconstitutional. Therefore, it reversed the lower courts’ rulings and granted the motion to quash the charging affidavit against Clark. View "City of New Orleans v. Clark" on Justia Law

Defendant Brian Horn was indicted by a grand jury for the first-degree murder of 12-year-old Justin Bloxom. Following the close of evidence at trial, a jury unanimously found defendant guilty as charged and, at the conclusion of the penalty phase of the trial, recommended the death sentence. In his appeal to the Louisiana Supreme Court, defendant raised seventy assignments of error. Finding merit only in defendant’s assignment of error asserting a violation of his Sixth Amendment right to counsel, the Court vacated defendant’s conviction and sentence and remanded this matter to the district court for a new trial. View "Louisiana v. Horn" on Justia Law

Defendant was indicted with five counts of second degree kidnapping and three counts of second degree murder. The Louisiana Supreme Court granted certiorari review in this case to determine whether guilty of simple kidnapping was a responsive verdict to a charge of second degree kidnapping. Finding that it is not enumerated among the legislatively authorized responsive verdicts in La. C.Cr.P. art. 814, and further that it is not a lesser and included offense in accordance with La. C.Cr.P. art. 815, the Supreme Court set aside defendant’s convictions for simple kidnapping, and remanded to the trial court to enter a post-verdict judgment of acquittal on these charges. View "Louisiana v. Price" on Justia Law

This case presented a question of whether the defendant was deprived of effective assistance of counsel where trial counsel failed to investigate and present a cogent defense of “battered woman’s syndrome” (“BWS”), including failing to investigate the benefits of expert testimony concerning BWS. The Louisiana Supreme Court held, after review of the trial court record, that defendant was indeed deprived of effective assistance of counsel, given the documented evidence of repeated abuse the victim perpetrated upon the defendant before his death. The Court therefore reversed the court of appeal, vacated the defendant’s conviction and sentence, and remanded to the trial court for further proceedings. View "Louisiana v. Curley" on Justia Law

In this case, the issue presented for the Louisiana Supreme Court’s review centered on whether a City of New Orleans ordinance levying a gallonage tax based on volume upon dealers who handle high alcoholic content beverages was a valid exercise of its authority to levy and collect occupational license taxes within the meaning of La. Const. Art. VI, sec. 28. The trial court declared the ordinance unconstitutional. The Supreme Court found the portion of the ordinance at issue was not an unconstitutional exercise of the City’s taxing authority. Thus, the Court reversed the trial court’s grant of summary judgment in favor of the plaintiffs, and remanded to the trial court for further proceedings. View "Beer Industry League of Louisiana v. City of New Orleans" on Justia Law