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

CourtLouisiana Court of Appeal
DecidedAugust 10, 2020
Docket20-CA-252
StatusUnknown

This text of 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) 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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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).

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

20-CA-252 1 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.

20-CA-252 2 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.

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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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/milton-l-crosby-sr-and-michael-a-hinyub-versus-nelson-j-cantrelle-iii-lactapp-2020.