Andrew Bradley Towbin v. John T. Fuller and Darren P. Lombard in His Official Capacity as Clerk of Court for Criminal District Court for the Parish of Orleans

Summary

Judge DNA Atkins dissents from the majority opinion in an election-law challenge involving John T. Fuller’s notice of candidacy. The dissent addresses whether “the previous five tax years” under La. R.S. 18:463(A)(2)(a)(iv) and La. R.S. 18:492(A)(7) refers to tax years 2020–2024 or 2021–2025, concluding that the phrase refers to the five preceding calendar years. Judge Atkins would reverse the trial court’s February 25, 2026 judgment because Fuller was not required to have filed his 2025 tax returns when he qualified on February 13, 2026.

Holdings

1. The appellate court could and should consider whether the five-year period covered 2020 through 2024 or 2021 through 2025 because Louisiana law permits consideration of an issue raised for the first time on appeal when necessary to render a just, legal, and proper judgment.
2. The phrase "the previous five tax years" refers to the five preceding calendar years, which for Fuller's February 2026 qualification were 2021 through 2025, rather than the five years for which returns were already due.
3. Fuller did not falsely certify his notice of candidacy because he had filed the returns for 2021 through 2024 and was not yet required to file his 2025 returns when he executed the notice.

Questions Presented

1. Whether the appellate court could consider, notwithstanding alleged lack of preservation, whether the phrase "the previous five tax years" in Louisiana Revised Statutes 18:463(A)(2)(a)(iv) and 18:492(A)(7) referred to tax years 2020 through 2024 or 2021 through 2025.
2. Whether Fuller falsely certified his notice of candidacy by failing to establish that he filed his 2020 federal and state income tax returns.
3. Whether the relevant election statutes should be interpreted in favor of allowing the candidate to run when doubt exists concerning the applicable tax years.

Disposition

affirmed