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MOUTON v. HEBERT'S SUPERETTE, INC.

Nos. 10-787, 10-788.

53 So.3d 561 (2010)

Kenneth James MOUTON v. HEBERT'S SUPERETTE, INC.

Court of Appeal of Louisiana, Third Circuit.

December 8, 2010.

Attorney(s) appearing for the Case

Andree Matherne Cullens , Dawn D. Bonnecaze Taylor , Porter, Brooks & Phillips, L.L.P., Baton Rouge, Louisiana, for Defendants/Appellees, Hebert's Superette, Inc., Hebert's of Henderson, Inc.

Bart J. Hebert , Reneé Z. Berard , Boyer, Hebert & Abels, LLC, Breaux Bridge, Louisiana, for Plaintiff/Appellant, Kenneth James Mouton.

Court composed of JIMMIE C. PETERS, JAMES T. GENOVESE, and DAVID E. CHATELAIN, Judges.

CHATELAIN, Judge.*

The plaintiff appeals the trial court's dismissal of his two suits on two promissory notes, utilizing the peremptory exception as the procedural vehicle to raise statutory immunity. Because we find that the defendants' claims of immunity under federal tax law is an affirmative defense and that a peremptory exception is not the proper procedural vehicle for addressing this issue, we reverse and remand.

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