150 So. 3d 377
La. Ct. App.2014Background
- Russo objected to Burns's candidacy for Orleans Parish District Attorney, alleging Burns falsely certified tax filing for the prior five years.
- LDR records showed no state tax returns for Burns for 2010–2013; Burns claimed a preparer filed them and sought to present testimony to verify filing.
- At remand, tax preparer Monica Jackson testified she prepared and mailed Burns's returns and produced a postmark certificate; memory lapses were noted.
- Paralegal Helena Shear testified she mailed similar certificates with different evidence of mailing.
- Trial court found Burns had a good faith belief that he had filed his taxes and reinstated Burns's candidacy.
- Appellate court affirmed, with several dissents expressing disagreement with remand and credibility assessments.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether state-of-mind can rebut falsity under RS 18:492(A)(7) | Russo argues belief cannot rebut false certification. | Burns contends state of mind can negate false certification. | Yes, state of mind is relevant to falsity under RS 18:492(A)(7). |
| Whether Burns filed tax returns as required by RS 18:463 | Russo asserts no evidence of actual filing; certification false. | Burns relies on mailing evidence and testimony. | Court upholds trial court finding Burns reasonably believed filing occurred. |
| Standard of review on appellate reversal of fact findings | Russo argues de novo review for credibility. | Appellate defer to trial court’s credibility determinations. | Appellate deferential standard applied; no manifest error shown. |
| Outcome of disqualification dispute | Russo seeks disqualification based on false certification. | Burns should remain on ballot due to found good faith belief. | Affirmed: Burns’s candidacy reinstated. |
Key Cases Cited
- Landiak v. Richmond, 899 So.2d 535 (La. 2005) (prima facie shift to defendant; candidacy favored when possible)
- Louisiana State Bd. of Ethics v. Garrett, 929 So.2d 176 (La. App. 4th Cir. 2006) (burden shifts after prima facie showing; rebuttal required)
- Darnell v. Alcorn, 757 So.2d 716 (La. App. 4th Cir. 1999) (appellate deference to trial court factual findings)
- Stobart v. State, Dept. of Transportation & Development, 617 So.2d 880 (La. 1993) (definitive standard for reviewing fact-findings on appeal)
- Arceneaux v. Domingue, 365 So.2d 1330 (La. 1978) (credibility and reasonable inferences guidelines on appeal)
- Benjamin v. Zeichner, 113 So.3d 197 (La. 2013) (statutory interpretation: objective vs. subjective standards)