Loretta Brehm Versus John ("johnny") I. Shaddinger, Jr. and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana

CourtLouisiana Court of Appeal
DecidedFebruary 10, 2021
Docket21-CA-59
StatusUnknown

This text of Loretta Brehm Versus John ("johnny") I. Shaddinger, Jr. and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana (Loretta Brehm Versus John ("johnny") I. Shaddinger, Jr. and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana) 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.

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Loretta Brehm Versus John ("johnny") I. Shaddinger, Jr. and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana, (La. Ct. App. 2021).

Opinion

LORETTA BREHM NO. 21-CA-59

VERSUS FIFTH CIRCUIT

JOHN (“JOHNNY”) I. SHADDINGER, JR. COURT OF APPEAL AND JON GEGENHEIMER, IN HIS OFFICIAL CAPACITY AS CLERK OF COURT FOR THE STATE OF LOUISIANA PARISH OF JEFFERSON, STATE OF LOUISIANA

ON APPEAL FROM THE TWENTY-FOURTH JUDICIAL DISTRICT COURT PARISH OF JEFFERSON, STATE OF LOUISIANA NO. 814-370, DIVISION "G" HONORABLE E. ADRIAN ADAMS, JUDGE PRESIDING

February 10, 2021 12:05 pm

JUDE G. GRAVOIS JUDGE

Panel composed of Judges Susan M. Chehardy, Fredericka Homberg Wicker, and Jude G. Gravois

REVERSED AND RENDERED JGG SMC FHW COUNSEL FOR PLAINTIFF/APPELLANT, LORETTA BREHM Stephen M. Gele

COUNSEL FOR DEFENDANT/APPELLEE, JOHN I. SHADDINGER, JR. G. Karl Bernard GRAVOIS, J.

In this candidate challenge suit, plaintiff Loretta Brehm appeals the trial

court’s February 4, 2021 judgment which denied Ms. Brehm’s petition objecting to

the candidacy of John (“Johnny”) I. Shaddinger, Jr. for the office of Council

Member, District 1, City of Westwego, Parish of Jefferson, Louisiana, in the

upcoming March 20, 2021 election. The trial court ruled that Mr. Shaddinger is

properly qualified as a candidate for the subject council seat. In her verified

petition objecting to Mr. Shaddinger’s candidacy, Ms. Brehm contended that Mr.

Shaddinger does not qualify for said elective office because he “failed to file state

taxes in 2019.” For the reasons that follow, we reverse the judgment of the trial

court. We find that Mr. Shaddinger did not rebut Ms. Brehm’s prima facie case by

failing to present sufficient evidence that he was not required to file a state income

tax return for 2019 as certified in his Notice of Candidacy. Additionally, Mr.

Shaddinger did not present sufficient evidence that he was not required to file for

an extension of time to file his 2019 state income tax return. Accordingly, John

(“Johnny”) I. Shaddinger, Jr. is disqualified as a candidate for the office of Council

Member, District 1, City of Westwego, Parish of Jefferson, Louisiana, in the

upcoming March 20, 2021 election. The Secretary of State of the State of

Louisiana shall be served with a certified copy of this opinion and is ordered to

remove John (“Johnny”) I. Shaddinger, Jr. from the ballot of this election.

FACTS AND PROCEDURAL BACKGROUND

On January 20, 2021, John (“Johnny”) I. Shaddinger, Jr. filed a sworn

Notice of Candidacy with the Jefferson Parish Clerk of Court, declaring his intent

to run for the office of Council Member, District 1, City of Westwego, Parish of

Jefferson, Louisiana. In the Notice of Candidacy form, Mr. Shaddinger certified

that “[i]f 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

1 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.” (Emphasis added.)

On January 29, 2021, plaintiff, Loretta Brehm, filed a verified petition

objecting to the candidacy of Mr. Shaddinger, contending that he falsely certified

in his Notice of Candidacy that he filed his state income tax return for the year

2019. Ms. Brehm alleged that the Louisiana Department of Revenue could not

confirm that Mr. Shaddinger filed his state income tax return for 2019.

Trial on the matter was held on February 3, 2021.

At trial, Ms. Brehm called Mr. Shaddinger as a witness in her case-in-chief.

During questioning, Mr. Shaddinger testified that although he filed a United States

federal income tax return for 2019 jointly with his wife, he did not file a Louisiana

income tax return for 2019. He testified that he had approximately $50,000 in

earned income during 2019, none of which was exempt from federal income tax,

and had received approximately $11,000 in social security benefits during 2019.

He stated that he intended to file a Louisiana income tax return for 2019, but has

not yet done so.

During questioning by his counsel, Mr. Shaddinger identified a document,

marked as Defendant’s Exhibit 1, as being a copy of his 2019 federal income tax

return. He stated that this return was mailed to the Internal Revenue Service on

May 13, 2020. He testified that he was entitled to a refund under his federal

income tax return and that he actually did receive a refund for 2019. Mr.

Shaddinger testified that he did not file a state income tax return for 2019 because

he was not required to. When asked, “Why do you believe you were not required

to file your state tax return for 2019?”, he responded, “Because I didn’t owe any

taxes.” He stated that he was “advised about that” by his CPA, Jim Butler.

2 Mr. Shaddinger also admitted that he did not file for an extension of time for

filing his 2019 state income tax return because “the state automatically gave

extensions.” He was shown a document, which he identified as “Louisiana

Department of Revenue Information Bulletin, No. 20-009,” from March 23, 2020,

which he said he relied upon for his belief that “extensions were automatically

granted and there was no need for a request for an extension.” He agreed that the

Bulletin stated, “the due date for these returns and any payments due with the

returns is extended to July 15, 2020. This is an automatic extension and no

extension request is necessary.”

During subsequent questioning by Ms. Brehm’s counsel, the court accepted

Louisiana Department of Revenue Information Bulletin, No. 20-009 into evidence.

Ms. Brehm’s counsel then questioned Mr. Shaddinger about the paragraph titled

“Additional Extensions,” found on the second page of the Bulletin. That paragraph

states:

As provided above, the filing and payment deadline for income and franchise tax returns had been administratively extended to July 15, 2020. If a taxpayer (individual, corporation, fiduciary, or partnership) requires additional time to file the return, an extension request may be submitted on the applicable extension form based on the tax type. The extension period shall run from July 16, 2020, to the general extension date of November 15, 2020 for individual, fiduciary, and partnership returns … .

Mr. Shaddinger admitted that he did not read the whole document and only read

the first page of the document. He interpreted the first page of the document to

mean that the automatic extension of time to file was extended through July 15,

2020. He testified that there was nothing on the first page stating that there was an

extension into 2021.

Ms. Brehm was then called and testified that she was a registered voter who

was qualified to vote in the upcoming election for Council Member, District 1,

City of Westwego, Parish of Jefferson, Louisiana. During her examination, the

3 court accepted into evidence the response to her public records request that Ms.

Brehm received from the Louisiana Department of Revenue, stating that the

Louisiana Department of Revenue could not confirm that Mr. Shaddinger filed a

state income tax return for 2019. She testified that she brought this challenge

because of that response. On cross-examination, Ms. Brehm admitted that she,

personally, did not have any evidence to show that Mr. Shaddinger filed for an

extension of time to file his 2019 state income tax return, that he was automatically

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Loretta Brehm Versus John ("johnny") I. Shaddinger, Jr. and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana, Counsel Stack Legal Research, https://law.counselstack.com/opinion/loretta-brehm-versus-john-johnny-i-shaddinger-jr-and-jon-lactapp-2021.