Legal Opinion

Jack/Wade Drilling, Inc. v. City of Baton Rouge

Louisiana Court of Appeal

Decided February 21, 1990No. CA 89 0150PublishedCited by 2 opinions

1Opinion of the Court

ALFORD, Judge.

The plaintiff, Jack/Wade Drilling, Inc. (Jack/Wade), appeals the trial court’s judgment in favor of the governmental body defendants, the City of Baton Rouge, the Parish of East Baton Rouge, the East Baton Rouge Parish School Board and the City-Parish Department of Finance,1 whereby the court dismissed plaintiff’s suit to recover use tax payments made under protest to the City-Parish.

FACTUAL BACKGROUND

The facts of this case are not in dispute. According to the stipulated facts, Jack/Wade, who is engaged in the business of drilling oil and gas wells, purchased a drilling rig…

2Cases cited6 opinions

  1. McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
  2. Ethyl Corp. v. Collector of RevenueLouisiana Court of Appeal · 1978
  3. Stell v. CaylorLouisiana Court of Appeal · 1969
  4. Stell v. CaylorSupreme Court of Louisiana · 1969
  5. Parish of Jefferson v. PacieraSupreme Court of Louisiana · 1986

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Jack/Wade Drilling, Inc. v. City of Baton RougeSupreme Court of Louisiana · 1990
  2. Netherton Co. v. Caddo-Shreveport Sales & Use Tax CommissionLouisiana Court of Appeal · 1993

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