Court Club, Inc. v. McNamara

SAVOIE, Judge.

This is a Louisiana Sales Tax case in which the Secretary of the Department of Revenue and Taxation (Department) is appealing the issuance of an injunction prohibiting her from seizing bank accounts of Court Club, Inc.

In October, 1984, the Wallbanger Court Clubs were operated from two locations in Baton Rouge, Louisiana. At this time, the Department commenced an audit examination of the books and records of the clubs. Each club was operated by a separate corporation, known as Wallbanger Management Perkins Road, Inc. and Wallbanger Management Old Hammond Highway, Inc. The…