Legal Opinion

Scientific Drilling International, Inc. v. Meche

Louisiana Court of Appeal

Decided February 3, 2010No. 09-1120PublishedCited by 3 opinions

1Opinion of the Court

GENOVESE, Judge.

| iDefendant/Appellant, Carl Meche, the Director of the Lafayette Parish School Board Sales Tax Division (School Board), appeals from the trial court’s grant of summary judgment in favor of Plaintiff/Appel-lee, Scientific Drilling International, Inc. (Scientific), finding no use tax was owed by Scientific to the School Board. For the following reasons, we affirm the judgment of the trial court.

FACTS

Scientific filed a Petition for Refund of Tax Paid Under Protest against the School Board in December of 2006. Scientific’s payment of a use tax to the School Board was made, under…

2Cases cited11 opinions

  1. Samaha v. RauSupreme Court of Louisiana · 2008
  2. Duncan v. USAA Ins. Co.Supreme Court of Louisiana · 2007
  3. Jones v. Estate of SantiagoSupreme Court of Louisiana · 2004
  4. Wright v. Louisiana Power & LightSupreme Court of Louisiana · 2007
  5. King v. Parish National BankSupreme Court of Louisiana · 2004

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3Cited by3 opinions

  1. Edward A. Songy Jr., Chief Administrator of The Sales and Use Tax Department of the Iberville Parish Council v. Bayou Bridge Pipeline, LLC; and Riley Berthelot, Jr., in his capacity as Parish President of West Baton Rouge Parish, and Department of Revenue & Taxation, West Baton Rouge ParishLouisiana Court of Appeal · 2021
  2. Scientific Drilling International, Inc. v. MecheLouisiana Court of Appeal · 2010
  3. UNITED STATES OF AMERICA, RURAL DEVELOPMENT, (FORMERLY THE FARMERS HOME ADMIN.(FmHA),U.S.D.A. VERSUS THE UNOPENED SUCCESSION AND/OR HEIRS OF LOLA SIBLEY BEO (DECEASED)Louisiana Court of Appeal · 2011

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