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

********** APPEAL FROM THE FOURTEENTH JUDICIAL DISTRICT COURT PARISH OF CALCASIEU, NO. 2006-4073 C/W HONORABLE DAVID ALEXANDER RITCHIE, DISTRICT JUDGE ********** ELIZABETH A. PICKETT JUDGE ********** Court composed of Jimmie C. Peters, Elizabeth A. Pickett, and J. David Painter, Judges.

AFFIRMED.

Geneva Landrum Louisiana Department of Revenue & Taxation 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 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 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 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.