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PORTAL BOAT CO. v. STEPHENS

No. CA-4289.

485 So.2d 985 (1986)

PORTAL BOAT COMPANY v. Jack A. STEPHENS, Sheriff and Ex-Officio Tax Collector.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Denied May 12, 1986.

Attorney(s) appearing for the Case

James G. Burke, Jr., Charles B. Mayer, New Orleans, for plaintiff Portal Boat Co.

Salvador E. Gutierrez, Jr., Mary Ann Hand, Gutierrez & Hand, New Orleans, for defendant Jack Stephens, Sheriff and Ex-Officio Tax Collector.

Before BARRY, WARD and ARMSTRONG, JJ.

BARRY, Judge.

Portal Boat Company appeals the dismissal of its suit for a refund of taxes paid under protest based on an exception of no right of action.

The Sheriff of St. Bernard Parish filed a rule against Portal Boat to collect sales and use taxes due from January 1, 1981 to February 28, 1982. Portal Boat responded with a petition to remove the matter to federal court. Notice of the removal action arrived after the state court made the rule absolute on...

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