Legal Opinion
Coastal Drilling Co. v. Dufrene
Louisiana Court of Appeal
Decided June 5, 2015No. 2014 CA 0960PublishedCited by 3 opinions
1Opinion of the CourtGuidry, J.
|2This 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 Company, L.L.C. (“Coastal”) liable for the use tax assessed on parts and materials used to restore an inland marine drilling barge that was damaged by fire.
*675FACTS AND PROCEDURAL HISTORY
After being damaged by fire in 2005, Rig 21 was transported to…
2Cases cited8 opinions
- Johnson v. Evan Hall Sugar Co-Op., Inc.Louisiana Court of Appeal · 2002
- State v. Louisiana Land & Exploration Co.Supreme Court of Louisiana · 2013
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
- Harrah's Bossier City Investment Co., LLC v. BridgesSupreme Court of Louisiana · 2010
- Louisiana High School Athletics Ass'n v. StateSupreme Court of Louisiana · 2013
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- 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 ParishSupreme Court of Louisiana · 2016
- 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 ParishSupreme Court of Louisiana · 2016
- 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 ParishSupreme Court of Louisiana · 2016