176 So. 3d 1135
La. Ct. App.2015Background
- Hughes qualified for the 100th District on Sept. 8, 2015, certifying prior-year tax compliance.
- Hughes filed a 2014 extension and later electronically filed 2010–2012 returns in Sept. 2015.
- Nixon petitioned to disqualify Hughes for not filing the prior five years’ returns.
- Trial court disqualified Hughes, holding subjective intent is irrelevant to the certification.
- Hughes argued his belief he was not required to file 2010 tax returns showed no intent to deceive.
- This Court held Burns II controls and prohibits considering subjective intent for the certification at issue, affirming the disqualification.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Is subjective intent relevant to certification on the Notice of Candidacy? | Hughes—subjective intent should be considered. | State—Burns II bars consideration of subjective intent. | No; subjective intent is not considered. |
| Does Burns II control over Burns I and Wilson on the issue? | Hughes—Burns I/Wilson still persuasive. | State—Burns II controls; Burns I overruled. | Burns II controls; Burns I overruled on this point. |
Key Cases Cited
- Russo v. Burns, 147 So.3d 1111 (La. 2014 (Burns II)) (overruled Burns I on the role of knowledge/delivery in certification)
- Burns II, 147 So.3d 1111 (La. 2014) (holds certification cannot be based on knowledge lacking due to non-delivery of returns)
- Burns I, 150 So.3d 377 (La. App. 4 Cir. 2014) (prior holding allowing consideration of candidate’s state of mind)
- Wilson, 161 So.3d 785 (La. App. 3 Cir. 2014) (candidate’s belief about penalties considered by some courts)