Milton L. Crosby, Sr. and Michael A. Hinyub Versus Nelson J. Cantrelle, III and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana

Louisiana Court of Appeal·Decided August 10, 2020·No. 20-CA-252·Unknown

Opinion

COUNSEL FOR PLAINTIFF/APPELLANT, MILTON L. CROSBY, SR. AND MICHAEL A. HINYUB Davidson S. Ehle, III

COUNSEL FOR DEFENDANT/APPELLEE, NELSON J. CANTRELLE, III Stephen M. Gele

CHAISSON, J.

In this election contest suit, Milton L. Crosby, Sr. and Michael A. Hinyub appeal the trial court’s August 3, 2020 judgment denying their Petition Objecting to the Candidacy of Nelson J. Cantrelle, III, Candidate for Judge, Second Parish Court, Division A. For the following reasons, we affirm the decision of the trial court. FACTS AND PROCEDURAL HISTORY On July 22, 2020, Mr. Cantrelle qualified with the Jefferson Parish Clerk of Court to run for the position of Judge of Division A, Second Parish Court. In accordance with the manner of qualifying provisions contained in La. R.S. 18:461(A), Mr. Cantrelle paid his qualifying fee and filed with the Clerk a signed and notarized Notice of Candidacy form, which included the following certification required by La. R.S. 18:463(A)(2)(a)(iv):

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.

On July 30, 2020, Mr. Crosby and Mr. Hinyub, both registered voters in the Parish of Jefferson, filed a Verified Petition Objecting to the Candidacy of Mr. Cantrelle. In their petition, plaintiffs alleged that pursuant to a public records request, the Louisiana Department of Revenue (“LDR”) responded by letter that Mr. Cantrelle has not filed the required state tax forms for the years 2017 and 2018. They further alleged that upon information and belief, Mr. Cantrelle was required to file the state tax forms for the last five years. They alleged, therefore, that Mr. Cantrelle’s certification contained in his Notice of Candidacy is false.

Accordingly, plaintiffs alleged that Mr. Cantrelle is disqualified to run for judge because he both failed to file his state tax returns for 2017 and 2018 and

falsely certified on his notice of candidacy that he had filed those returns.1 Plaintiffs further alleged that Mr. Cantrelle is therefore not qualified to run in the primary election because he has not qualified in the manner prescribed by law, pursuant to La. R.S. 18:492(A)(1), and because he does not meet the qualifications for the office he seeks in the primary election, pursuant to La. R.S. 18:492(A)(3).2 At the trial of this matter, held on August 3, 2020, plaintiffs called Vanessa LaFleur, Director of Policy Services and a custodian of records at the LDR, to testify regarding the public records request and search for Mr. Cantrelle’s tax filings. Ms. LaFleur testified that four different public records requests concerning Mr. Cantrelle’s state tax returns were received in July of 2020, that a records search was conducted on July 29, 2020, resulting in a July 30, 2020 letter confirming that the Department could confirm tax filings by Mr. Cantrelle for tax years 2015, 2016, and 2019, but could not confirm filings for tax years 2017 and 2018.3 In response to these allegations, Mr. Cantrelle asserted that his 2017 and 2018 tax returns were filed on July 21, 2020, via certified mail, and thus his certifications on his Notice of Candidacy form signed on July 22, 2020, were true and correct. Specifically, Mr. Cantrelle testified that on July 20, 2020, he and his wife, Chelsea Cantrelle, picked up his 2017 and 2018 state tax returns from his accountant, Mr. Robert Logreco, and that Mrs. Cantrelle mailed them on the

1 We note that the precise language of La. R.S. 18:492, which provides the exclusive grounds for objecting to candidacy, as it relates to the filing of tax returns, does not provide disqualification for the actual failure to file the required tax returns, but rather provides for disqualification for the false certification in the Notice of Candidacy that the required tax returns have been filed. This choice of language by the Legislature has created, as will be discussed infra, an evidentiary challenge to parties to disqualification lawsuits on these grounds.

2 Although plaintiffs cite to the “failure to qualify in the manner prescribed by law” and the “failure to meet the qualifications of office” grounds for disqualification, there is no contention that Mr. Cantrelle did not timely file his Notice of Candidacy and pay his qualifying fee to the Clerk of Court pursuant to La. R.S. 18:461, or that Mr. Cantrelle does not meet the qualifications for judicial candidates set forth in La. Const. art. V, 24(A), namely that he has been domiciled in the district for one year prior to qualifying for the election and that he has been admitted to the practice of law for eight years preceding the November 3, 2020 election. Apparently these alleged grounds of disqualification relate solely to the issue of the filing of Mr. Cantrelle’s state tax returns and his certification in his Notice of Candidacy regarding those returns.

3 A copy of the LDR’s July 30, 2020 letter was introduced into evidence by plaintiffs.

afternoon of July 21, 2020, to the LDR. Mr. Cantrelle testified that at the moment he qualified to run for judge on July 22, 2020, he “absolutely believed” that his 2017 and 2018 state tax returns had been mailed to the LDR the previous day and that nothing has occurred since that day to change that belief. Lastly, Mr. Cantrelle testified that, based upon these occurrences, he filed his 2017 and 2018 Louisiana state tax returns before he signed the qualifying affidavit.

Mr. Robert Logreco testified that he is a Certified Public Accountant and that he prepared Mr. Cantrelle’s 2017 and 2018 Louisiana state tax returns prior to July 20, 2020. He further testified that Mr. Cantrelle and his wife picked up the returns on July 20, 2020.4 Mrs. Cantrelle testified that she was with her husband at Mr. Logreco’s office on July 20, 2020, when he picked up the 2017 and 2018 tax returns. She further testified that she printed mailing labels and prepared registered return receipt tags, placed the returns in separate envelopes, and took those envelopes to the United States Postal Office in Harvey, Louisiana, where she mailed them via registered return receipt to the LDR. Mrs. Cantrelle confirmed that the documents contained within the envelopes that she mailed were in fact Mr. Cantrelle’s 2017 and 2018 Louisiana state tax returns.5 Lastly, Mrs. Cantrelle testified that she followed the progress of the envelopes by entering the tracking numbers on the receipts into the USPS online web-based tracking system, which showed that the envelopes were “delivered” on July 27, 2020, at 7:04 a.m.6 The plaintiffs did not call any additional witnesses in rebuttal to Mr. Cantrelle’s evidence.

4 Redacted copies of these two tax returns, showing Mr. Logreco’s signature and the date of July 20, 2020, were introduced into evidence by Mr. Cantrelle.

5 Copies of both of the U.S. Postal Service’s Certified Mail Receipts, showing that these envelopes were mailed via certified mail on July 21, 2020, to the LDR at P.O. Box 3440 in Baton Rouge, Louisiana, were introduced into evidence by Mr. Cantrelle.

6 Printed copies of the tracking information appearing on the USPS online web-based tracking system for both of these certified receipts were introduced into evidence by Mr. Cantrelle. Despite the fact that the purported delivery date was eight days prior to the trial of this matter, and that Ms. LaFleur was appearing at trial from her office via Zoom and presumably had access to the LDR database, neither Mr. Cantrelle nor plaintiffs asked Ms. LaFleur to either confirm or controvert this evidence of delivery to the LDR.

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Milton L. Crosby, Sr. and Michael A. Hinyub Versus Nelson J. Cantrelle, III and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana, (La. Ct. App. 2020).

Milton L. Crosby, Sr. and Michael A. Hinyub Versus Nelson J. Cantrelle, III and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana (Milton L. Crosby, Sr. and Michael A. Hinyub Versus Nelson J. Cantrelle, III and Jon Gegenheimer, in His Official Capacity as Clerk of Court for the Parish of Jefferson, State of Louisiana) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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