Boyd Racing, LLC D/B/A Delta Downs Race Track & Casino v. Rufus Fruge, Etc.

STATE OF LOUISIANA
COURT OF APPEAL, THIRD CIRCUIT

08-584

BOYD RACING, LLC D/B/A DELTA DOWNS RACE TRACK & CASINO

VERSUS

RUFUS FRUGE AS DIRECTOR OF CALCASIEU PARISH SALES AND
USE TAX DEPARTMENT

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APPEAL FROM THE
FOURTEENTH JUDICIAL DISTRICT COURT
PARISH OF CALCASIEU, NO. 2006-4073 C/W
HONORABLE DAVID ALEXANDER RITCHIE, DISTRICT JUDGE

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ELIZABETH A. PICKETT
JUDGE

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Court composed of Jimmie C. Peters, Elizabeth A. Pickett, and J. David Painter,
Judges.

AFFIRMED.

Geneva Landrum
Louisiana Department of Revenue & Taxation
617 N. Third St
Baton Rouge, LA 70802
(225) 219-2080
Counsel for Defendant-Appellee:
Louisiana Deptartment of Revenue and Taxation

Benjamin Wakefield Mount
Bergstedt & Mount
1011 Lakeshore Dr., Ste 200
Lake Charles, LA 70601
(337) 433-3004
Counsel for Plaintiff-Appellant:
Boyd Racing, LLC

Jaye A. Calhoun
Michael H. Rubin
Paul Slocomb West
Juliann Louise Keenan
McGlinchey Stafford, PPLC
1 American Place, 14th Floor
Baton Rouge, LA 70825
(225) 383-9000
Counsel for Plaintiff-Appellant:
Boyd Racing, LLC

Russell Joseph Stutes Jr.
Stutes & Lavergne, LLC
713 Kirby St.
Lake Charles, LA 70601
(337) 433-0022
Counsel for Defendant-Appellee:
Calcasieu Parish Sales and Use Tax Department
Louisiana Department of Revenue and Taxation

W. Todd Fontenot
Fontenot & Fontenot
713 Kirby Street
Lake Charles, LA 70601
(337) 491-3864
Counsel for Defendant-Appellee:
Calcasieu Parish Sales and Use Tax Department
Louisiana Department of Revenue and Taxation

PICKETT, Judge.

For the reasons assigned in Boyd Racing, LLC v. Fruge, 08-581 (La.App. 3 Cir.

__/__/__), ___ So.2d ___, the judgment of the trial court is affirmed. Costs of this

appeal are taxed against Boyd Racing, LLC.

AFFIRMED.

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