Louisiana All Star Baseball Corp. v. State ex rel. Department of Revenue Office of Charitable Gaming

| yThis matter is before us on appeal by plaintiffs, Louisiana All Star Baseball Corporation and Richard Brown (collectively *290referred to as “LASB”), from a judgment of the district court affirming the decision of the administrative law judge in favor of defendant, the State of Louisiana through the Department of Revenue, Office of Charitable Gaming. For the following reasons, we affirm.

FACTS AND PROCEDURAL HISTORY

LASB is a Louisiana nonprofit charitable organization registered as a 501(c)(3) corporation with the Internal Revenue Service. LASB’s stated mission is to enhance youth sports,…