CATAHOULA PARISH SCHOOL v. LA. MACHINERY

Nos. 12-443, 12-444.

105 So.3d 169 (2012)

CATAHOULA PARISH SCHOOL BOARD, Catahoula Parish Police Jury v. LOUISIANA MACHINERY RENTALS, LLC. Catahoula Parish School Board, Catahoula Parish Police Jury v. Louisiana Machinery Company, LLC.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied December 19, 2012.


Attorney(s) appearing for the Case

Jesse R. Adams, III , Kathryn S. Friel , Andre Brian Burvant , Matthew A. Mantle , Jones, Walker, Waechter, Poitevent, Carrére & Denégre, L.L.P., New Orleans, LA, for Defendants/Appellants, Louisiana Machinery Rentals, LLC and Louisiana Machinery Company, LLC.

Jack Hendrix McLemore, Jr. , Vidalia, LA, Robert R. Rainer , Drew M. Talbot , Rainer, Anding & McLindon, Baton Rouge, LA, for Plaintiffs/Appellees, Catahoula Parish School Board and Catahoula Parish Police Jury.

Court composed of JOHN D. SAUNDERS, ELIZABETH A. PICKETT, and JAMES T. GENOVESE, Judges.


GENOVESE, Judge.

In these consolidated sales and use tax cases, Defendants, Louisiana Machinery Rentals, LLC, and Louisiana Machinery Company, LLC (collectively the Companies), appeal partial summary judgments enforcing the assessment of the taxing authorities, Plaintiffs, Catahoula Parish School Board and the Catahoula Parish Police Jury. Plaintiffs have answered the appeals, seeking sanctions against the Companies for filing frivolous appeals. For the reasons that...

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