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MOORING TAX ASSET GROUP, L.L.C. v. JAMES

No. 2013-CA-0607.

129 So.3d 653 (2013)

MOORING TAX ASSET GROUP, L.L.C. v. Roderick A. JAMES and the United States Department of Treasury-Internal Revenue Service.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied December 18, 2013.

Attorney(s) appearing for the Case

Scott Joseph Sonnier , Beirne, Maynard & Parsons, L.L.P., New Orleans, LA, for Plaintiff/Appellant, Mooring Tax Asset Group V, L.L.C.

James M. Garner , Elwood F. Cahill, Jr. , John T. Balhoff, II , Sher Garner Cahill Richter Klein & Hilbert, L.L.C., New Orleans, LA, for Defendant/Appellee, Roderick A. James.

(Court composed of Judge DENNIS R. BAGNERIS, SR., Judge ROLAND L. BELSOME, Judge DANIEL L. DYSART, Judge ROSEMARY LEDET, Judge SANDRA CABRINA JENKINS).

DENNIS R. BAGNERIS, SR., Judge.

This appeal arises out of the trial court's nullification of a tax sale by the purchaser, Mooring Tax Asset Group (Mooring), and the judgment that granted the Motion To Contest Costs of defendant/appellee, Roderick James, a subsequent purchaser of the property. Mooring appeals that portion of the judgment that provided that no taxes, costs, interest, or penalties were owed to or to be reimbursed to Mooring; that Mr. James was not responsible...

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