STRAIN v. ALMERICO

No. 2000 CA 0088.

808 So.2d 467 (2001)

Rodney J. STRAIN, Jr., Sheriff of St. Tammany Parish and Ex-Officio Tax Collector v. Don ALMERICO, Individually, and as Officer and/or Director of Pat Gallagher's Winners Circle Restaurant, Inc.

Court of Appeal of Louisiana, First Circuit.

February 16, 2001.


Attorney(s) appearing for the Case

William M. Magee, Covington, for Plaintiff-Appellant Rodney J. Strain, Jr.

John H. Musser, IV, Luling, for Defendant-Appellee Don Almerico.

Before: GONZALES, FOGG, and PETTIGREW, JJ.


PETTIGREW, J.

Rodney J. Strain, in his capacity as sheriff and ex-officio tax collector of St. Tammany Parish, appeals from the trial court's judgment, dismissing a petition for delinquent taxes filed against Don Almerico, in his capacity as an officer and director of Pat Gallagher's Winners Circle Restaurant, Inc. For the reasons that follow, we affirm.

FACTS AND PROCEDURAL HISTORY

The proceedings in this case originated in November 1989...

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