# Loop, Inc. v. Collector of Revenue

> Louisiana Court of Appeal · March 2, 1987 · 504 So. 2d 592

URL: https://www.frixlaw.com/law-library/cases/7556673

## Case

- **Full name:** LOOP, INC. v. COLLECTOR OF REVENUE, State of Louisiana
- **Court:** Louisiana Court of Appeal
- **Decided:** March 2, 1987
- **Citations:** 504 So. 2d 592; 1987 La. App. LEXIS 8790
- **Precedential status:** Published
- **Opinion:** Concurrence by Williams
- **Judges:** Armstrong, Klees, Lobrano, Redmann, Williams
- **Cited by:** 2 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/7556673

## Opinion text

WILLIAMS, Judge,
concurring.
I respectfully concur.
I agree that the trial court was in error in maintaining Loop’s exception of peremption.
*596 The Louisiana Supreme Court has considered this case previously. 470 So.2d 112 . At that time, the Supreme Court could have dismissed the action had it determined that it had been perempted. La. Civ.C. art. 3460 (“Peremption may be pleaded or it may be supplied by a court on its motion at any time prior to final judgment”). See Hebert v. Doctors Memorial Hospital, 486 So.2d 717 (La.1986). I would hold that by not dismissing the action, the Supreme Court has recognized that it has not been perempted.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7556673. Public record. Not legal advice.