Keisha Henry and Cedric Brumfield, III v. Richard Bell, Sr. and Darren Lombard in His Capacity as Clerk of Criminal Court
This text of Keisha Henry and Cedric Brumfield, III v. Richard Bell, Sr. and Darren Lombard in His Capacity as Clerk of Criminal Court (Keisha Henry and Cedric Brumfield, III v. Richard Bell, Sr. and Darren Lombard in His Capacity as Clerk of Criminal Court) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
KEISHA HENRY AND CEDRIC * NO. 2023-CA-0543 BRUMFIELD, III * COURT OF APPEAL VERSUS * FOURTH CIRCUIT RICHARD BELL, SR. AND DARREN LOMBARD IN HIS * STATE OF LOUISIANA CAPACITY AS CLERK OF CRIMINAL COURT *
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TGC CHASE, J., CONCURS IN THE RESULT WITH REASONS
I respectfully concur in the result. As noted in the majority opinion,
Paragraph 9 of the Notice of Candidacy form provides:
If I am a candidate for any office other than United States senator or representative in congress, that for each of the previous five tax years, I have filed my federal and state income tax returns, have filed for an extension of time for filing either my federal or state income tax return or both, or was not required to file either a federal or state income tax return or both.
Plaintiffs submitted evidence indicating that Mr. Bell failed to file his state income
tax returns in the years 2018, 2019, 2020, 2021, and 2022. Mr. Bell then testified
that he averaged a gross income of approximately $40,000.00/year during that time
period. According to the IRS, a married individual whose gross income is in excess
of $27,400.00 must file a tax return whether filing jointly or separately. Although
Mr. Bell receives Social Security and military retirement benefits, which may be
subject to a tax exemption, Mr. Bell admitted having a gross income of
approximately $40,000.00 therefore requiring him to file a federal tax return.
Pursuant to La. R.S. 47:101, when a federal tax return is required, a Louisiana tax
return is also required. Considering the evidence presented in the trial court, I find
that Plaintiffs presented a prima facie showing that Mr. Bell did not file state
income taxes despite being required to do so. Therefore, the trial court erred in
failing to disqualify Mr. Bell based upon his erroneous certification.
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Keisha Henry and Cedric Brumfield, III v. Richard Bell, Sr. and Darren Lombard in His Capacity as Clerk of Criminal Court, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keisha-henry-and-cedric-brumfield-iii-v-richard-bell-sr-and-darren-lactapp-2023.