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NORMAND v. MR. MUDBUG, INC.

No. 19-CA-272.

286 So.3d 1260 (2019)

Newell NORMAND, Sheriff and Ex-officio Tax Collector for the Parish of Jefferson, v. MR. MUDBUG, INC. and Michael J. Maenza.

Court of Appeal of Louisiana, Fifth Circuit.

December 30, 2019.

Attorney(s) appearing for the Case

COUNSEL FOR PLAINTIFF/APPELLEE, JOSEPH P. LOPINTO, III , SHERIFF AND EX-OFFICIO TAX COLLECTOR FOR THE PARISH OF JEFFERSON, SUCCESSOR IN OFFICE TO FORMER JEFFERSON PARISH SHERIFF NEWELL NORMAND, Kenneth C. Fonte.

COUNSEL FOR DEFENDANT/APPELLANT, MR. MUDBUG, INC., Charles V. Cusimano, III , Michael G. Gaffney , Christopher M. Gaffney.

Panel composed of Judges Fredericka Homberg Wicker, Jude G. Gravois, and Robert A. Chaisson.

Appellant, Mr. Mudbug, Inc. ("Mr. Mudbug"), a business operating in Jefferson Parish, appeals a January 28, 2019 trial court judgment in favor of Newell Normand, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson ("Collector"), finding Mr. Mudbug liable to the Collector for use taxes for the tax periods January 2007 through...

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