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ANTHONY CRANE RENTAL, L.P. v. FRUGE

No. 02-0635.

833 So.2d 1070 (2002)

ANTHONY CRANE RENTAL, L.P. v. Rufus FRUGE, Jr., Director of Calcasieu Parish Sales & Use Tax Dept.

Court of Appeal of Louisiana, Third Circuit.

December 11, 2002.

Attorney(s) appearing for the Case

David Robert Kelly, David Rollins Cassidy, Breazeale, Sachse & Wilson, L.L.P., Baton Rouge, LA, for Plaintiff/Appellant/Appellee, Anthony Crane Rental, L.P.

Russell Joseph Stutes, Jr., Toni Lewis Petrofes Scofield, Gerard, Veron, Singletary & Pohorelsky, Lake Charles, LA, for Defendants/Appellees/Appellants, Calcasieu Parish School System, Rufus Fruge, Jr.

Court composed of NED E. DOUCET, JR., Chief Judge, MICHAEL G. SULLIVAN and GLENN B. GREMILLION, Judges.

GREMILLION, Judge.

In this case, the plaintiff, Anthony Crane Rental, L.P.(ACR), appeals the judgment of the trial court denying its motion for summary judgment and granting the motion for summary judgment in favor of the defendant, Rufus Fruge, Jr, Director of Calcasieu Parish Sales and Use Tax Department (Department). For the following reasons, we affirm in part, reverse in part, and remand with instructions.

FACTUAL AND PROCEDURAL BACKGROUND

ACR...

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