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STEPHENS v. PORTAL BOAT CO.

No. 85-3251.

781 F.2d 481 (1986)

Jack A. STEPHENS, Plaintiff-Appellee, v. PORTAL BOAT COMPANY, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

January 29, 1986.

Attorney(s) appearing for the Case

Burke & Mayer, James G. Burke, Jr., New Orleans, La., for defendant-appellant.

Gutierrez & Hand, Salvador E. Gutierrez, Jr., Mary Ann Hand, New Orleans, La., for plaintiff-appellee.

Before ALVIN B. RUBIN, JOHNSON and EDITH HOLLAN JONES, Circuit Judges.

OPINION

EDITH HOLLAN JONES, Circuit Judge:

This appeal arises out of the dismissal on jurisdictional grounds of appellant's lawsuit challenging the imposition of certain Louisiana state taxes. Finding no error, we AFFIRM.

Various sales and use taxes were assessed by taxing authorities of the Parish of St. Bernard, Louisiana, against appellant Portal Boat Company for the period 1981 through February, 1982...

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