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SLAUGHTER v. EDISON CHOUEST OFFSHORE, INC.

No. 2002 CA 0583.

845 So.2d 425 (2003)

Ralph SLAUGHTER, Secretary of the Department of Revenue, State of Louisiana v. EDISON CHOUEST OFFSHORE, INC.

Court of Appeal of Louisiana, First Circuit.

February 14, 2003.

Attorney(s) appearing for the Case

Otha "Curtis" Nelson, Jr., Baton Rouge, Counsel for Plaintiff/Appellant Ralph Slaughter, Secretary of the Department of Revenue and Taxation, State of Louisiana.

H. Alston Johnson, III, Baton Rouge, Robert W. Nuzum, Robert P. McCleskey, Jr., New Orleans, Counsel for Defendant/Appellee Edison Chouest Offshore, Inc.

Before: KUHN, DOWNING, and GAIDRY, JJ.

KUHN, J.

Plaintiff, Ralph Slaughter, Secretary of the Department of Revenue and Taxation, State of Louisiana ("the Department") has appealed the trial court's denial of the Department's motion to set aside an earlier judgment of dismissal in favor of defendant, Edison Chouest Offshore, Inc. ("ECO"). Because the Department's motion was untimely and this court has no jurisdiction to address the Department's appeal, we must dismiss it.

I. PROCEDURAL AND FACTUAL...

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