GREY WOLF DRILLING CO. v. ENDRIS

No. CA 03-860.

862 So.2d 1248 (2003)

GREY WOLF DRILLING COMPANY v. William L. ENDRIS, Director of Finance, For the Sales & Use Tax Department of the Vernon Parish School Board.

Court of Appeal of Louisiana, Third Circuit.

December 23, 2003.


Attorney(s) appearing for the Case

Stephen H. Myers, Lafayette, LA, for Plaintiff/Appellee: Grey Wolf Drilling Company.

Robert R. Rainer, Frederick Mulhearn, Ranier, Anding & McLindon, Baton Rouge, LA, for Defendant/Appellant: The Vernon Parish School Board Through its Sales And Use Tax Department.

Court composed of ULYSSES GENE THIBODEAUX, OSWALD A. DECUIR, and JIMMIE C. PETERS, Judges.


PETERS, J.

This litigation arises from a suit by Grey Wolf Drilling Company, L.P. (Grey Wolf)1 to recover taxes paid under protest to the Vernon Parish School Board. In its suit, Grey Wolf named as defendant the Director of Finance for the Sales and Use Tax Department of the Vernon Parish School Board (School Board). The School Board appeals rulings of the trial court that had the effect of requiring it to return the taxes paid under protest...

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