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COASTAL DRILLING CO., L.L.C. v. DUFRENE

No. 2014 CA 0960.

174 So.3d 673 (2015)

COASTAL DRILLING COMPANY, L.L.C. v. Barry J. DUFRENE, in his Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied September 3, 2015.

Attorney(s) appearing for the Case

Robert S. Angelico , Cheryl M. Kornick , Matthew D. Simone , Brianne S. Rome , New Orleans, LA, and Frederick T. Haas, III , William W. Sentell, III , New Orleans, LA, for Plaintiff/Appellant, Coastal Drilling Company, L.L.C.

Robert R. Rainer , Drew M. Talbot , Frederick Mulhearn , for Defendant/Appellee, Jeffery LaGrange (successor in office to Barry J. Dufrene) in his official capacity as Director of the St. Mary Parish Sales, and Use Department.

Lindsey K. Hunter , Baton Rouge, LA, for State of Louisiana through James D. "Buddy" Caldwell, Attorney General.

Before GUIDRY, THERIOT, and DRAKE, JJ.

This is an appeal of a judgment rendered following remand of this matter to the district court to consider the constitutionality of a Louisiana Department of Revenue regulation. The district court found the subject regulation to be unconstitutional and rendered summary judgment in favor of the local taxing authority holding Coastal Drilling...

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