Legal Opinion
Bridges v. OFFSHORE DRILLING CO.
Louisiana Court of Appeal
Decided July 18, 2011No. 2010 CA 2214PublishedCited by 4 opinions
1Opinion of the CourtWelch, J.
[ 2Cynthia Bridges, in her capacity as the Secretary of the Department of Revenue for the State of Louisiana (“DOR”) challenges a judgment of the trial court affirming and upholding a decision of the Board of Tax Appeals (“Board”). The decision of the Board was primarily in favor of the taxpayer, The Offshore Drilling Company (“TODCO”), formerly R & B Falcon Drilling USA, Inc. (“R & B”), and essentially determined that certain sales, services or transactions during the audit period (January 1, 1997 through December 31, 1999) were- exempt or excluded from sales and use taxes. For reasons that…
Also in this document: Concurrence.
2Cases cited5 opinions
- Mallard Bay Drilling, Inc. v. KennedySupreme Court of Louisiana · 2005
- Word of Life Christian Center v. WestSupreme Court of Louisiana · 2006
- R & B Falcon Drilling USA, Inc. v. Secretary, Department of RevenueLouisiana Court of Appeal · 2010
- R & B Falcon Drill. v. Lafourche Parish Sch. Bd.Louisiana Court of Appeal · 2006
- Superior Steel, Inc. v. Woodrow Wilson Construction Company, Inc.Louisiana Court of Appeal · 2008
3Cited by4 opinions
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- The Succession of Anthony Ciervo, Jr. v. Kimberly Robinson, Secretary, Louisiana Department of RevenueLouisiana Court of Appeal · 2021
- University of New Orleans Research and Technology Foundation, Inc. v. Norman White Chief Financial Officer and Director of Finance, City of New Orleans; Erroll G. Williams, Assessor, Orleans Parish; And Lawrence E. Chehardy, Chairman, Louisiana Tax CommissionLouisiana Court of Appeal · 2025
- Zelia, LLC Versus Kimberly Robinson, Secretary, Department of Revenue and Taxation, State of Louisiana, Don Pierson, Secretary Louisiana Economic Development, State of Louiisiana; And Steven L. Windham, Chairman, Board of Commerce and Industry, State of LouisianaLouisiana Court of Appeal · 2019