# Crawford v. American National Petroleum Co.

> Louisiana Court of Appeal · December 28, 2001 · 2000 La.App. 1 Cir. 1063

URL: https://www.frixlaw.com/law-library/cases/7747366

## Case

- **Full name:** Brett CRAWFORD, Secretary, Department of Revenue, State of Louisiana v. AMERICAN NATIONAL PETROLEUM COMPANY
- **Court:** Louisiana Court of Appeal
- **Decided:** December 28, 2001
- **Citations:** 2000 La.App. 1 Cir. 1063; 805 So. 2d 371; 2001 La. App. LEXIS 3139; 2001 WL 1659329
- **Precedential status:** Published
- **Opinion:** Concurrence by Ifitzsimmons
- **Judges:** Fitzsimmons, Guidry, Ifitzsimmons, Parro
- **Cited by:** 10 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/7747366

## Opinion text

[ iFITZSIMMONS, Judge,
concurring, with reasons.
Whether Louisiana law allows recovery of a punitive damage award for tortious interference is not the focus of this ease. The fact that the award could not have been validly or legally earned in Louisiana does not in itself exempt the income from the definition of taxable income. Illegally acquired income can be taxed. Indeed, the failure to declare and pay tax on illegal transactions can be the basis for a criminal investigation and conviction. Rutkin v. United States, 343 U.S. 130 , 72 S.Ct. 571 , 96 L.Ed. 833 (1952).
The pertinent inquiry is whether the punitive damages income was earned or derived from sources in Louisiana and thus qualified as a Louisiana apportionment. See La.R.S. 47:241, 287.11, 287.67, *386 & 287.69. After a review of the facts of this particular case, the record reasonably supports a finding that punitive damages in this case did not derive from and cannot be attributed to a source in Louisiana. The punitive damages award arose from wrongful conduct that occurred in Texas, where the business between the two litigants was transacted. Thus, I respectfully concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7747366. Public record. Not legal advice.