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DIXIE TOBACCO & CANDY CO., INC. v. BRIDGES

No. CIV.A.02-CV-577.

246 F.Supp.2d 502 (2003)

DIXIE TOBACCO & CANDY COMPANY, INC. v. Cynthia BRIDGES, Secretary of the Louisiana Department of Revenue

United States District Court, M.D. Louisiana.

January 17, 2003.

Attorney(s) appearing for the Case

Kyle M. Keegan, David B. Parnell, Christoper D Kiesel, Roy, Kiesel, keegan & Denicola, Baton Rouge, LA, for Plaintiffs.

Shone T. Pierre, La. Department of Revenue, Office of Legal Affairs, Baton Rouge, LA, for Defendants.

RULING ON MOTION TO DISMISS

JOHN V. PARKER, District Judge.

This matter is before the court on a motion to dismiss by defendant, Cynthia Bridges, Secretary of the Louisiana Department of Revenue ("Secretary"), based upon Fed.R.Civ.P. 12(b)(1) (doc. 12)1 and against plaintiff, Dixie Tobacco & Candy Company, Inc. ("Dixie"), who opposes the motion (doc. 14). Plaintiff also urges its own motion for summary judgment (doc. 5) against...

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