MALLARD BAY DRILLING, INC. v. KENNEDY

No. CA 03-1495.

869 So.2d 954 (2004)

MALLARD BAY DRILLING, INC. v. John Neely KENNEDY, Secretary of Department of Revenue, State of Louisiana.

Court of Appeal of Louisiana, Third Circuit.

March 31, 2004.


Attorney(s) appearing for the Case

Stephen Hawley Myers, Lafayette, LA, for Plaintiff/Appellee, Mallard Bay Drilling, Inc.

Marlon Van Harrison, Baton Rouge, LA, for Defendant/Appellant, John Neely Kennedy, Secretary of Department of Revenue, State of Louisiana.

Court composed of GLENN B. GREMILLION, BILLY HOWARD EZELL, and ARTHUR J. PLANCHARD, Judges.


EZELL, Judge.

This case involves a request for a tax refund from Mallard Bay Drilling, Inc., to the Sales Tax Division of the Louisiana Department of Revenue (hereinafter the DOR) for $238,442.08 in sales taxes for diesel fuel for Mallard Bay's drilling barges. The DOR appeals the decision of the trial court granting Mallard Bay a refund in that amount. For the following reasons, we affirm the decision of the trial court.

Mallard Bay is involved in the business...

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