# Thomas v. Bridges

> Supreme Court of Louisiana · May 7, 2014 · 144 So. 3d 1001

URL: https://www.frixlaw.com/law-library/cases/4813197

## Case

- **Full name:** Robert L. THOMAS v. Cynthia BRIDGES, Secretary Department of Revenue, State of Louisiana
- **Court:** Supreme Court of Louisiana
- **Decided:** May 7, 2014
- **Citations:** 144 So. 3d 1001; 2014 La. LEXIS 1147; 2014 WL 1800076
- **Precedential status:** Published
- **Opinion:** Concurrence by Clark
- **Judges:** Clark, Guidry, Knoll, Reasons, Victory
- **Cited by:** 20 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4813197

## How later opinions describe it (automated extraction)

- holding Louisiana could not assess sales tax on Louisiana resident's use of Montana LLC to purchase recreational vehicle
- holding Louisiana could not assess sales tax on Louisiana resident's use of Montana LLC *532 to purchase recreational vehicle
- holding Louisiana could not assess sales tax on Louisiana resident’s use of Montana LLC to purchase rec- reational vehicle

## Opinion text

CLARK, Justice,
concurs and assigns reasons.
| because I see no actual violation of the letter of the law in this matter, I concur with the result reached by the majority. However, I am concerned that the spirit of the law is not being protected. The potential for abuse in allowing the creation of sham entities to avoid the payment of taxes has policy implications that are worthy of the legislature’s attention.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4813197. Public record. Not legal advice.