Case Name: Cynthia BRIDGES, Secretary of the Department of Revenue v. BOYD RACING, LLC d/b/a Delta Downs Race Track & Casino
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 2008-11-05
Citations: 996 So. 2d 665
Docket Number: No. 08-582
Parties: Cynthia BRIDGES, Secretary of the Department of Revenue v. BOYD RACING, LLC d/b/a Delta Downs Race Track & Casino.
Judges: Court composed of JIMMIE C. PETERS, ELIZABETH A. PICKETT, and J. DAVID PAINTER, Judges.
Reporter: Southern Reporter, Second Series
Volume: 996
Pages: 665–666

Head Matter:
Cynthia BRIDGES, Secretary of the Department of Revenue v. BOYD RACING, LLC d/b/a Delta Downs Race Track & Casino.
No. 08-582.
Court of Appeal of Louisiana, Third Circuit.
Nov. 5, 2008.
Geneva Landrum, Louisiana Department of Revenue & Taxation, Baton Rouge, LA, for Defendant-Appellee, Louisiana Department of Revenue and Taxation.
Benjamin Wakefield Mount, Bergstedt & Mount, Lake Charles, LA, Jaye A. Calhoun, Michael H. Rubin, Paul Slocomb West, Juliann Louise Keenan, McGlinchey Stafford, PPLC, Baton Rouge, LA, for Plaintiff-Appellant, Boyd Racing, LLC.
Russell Joseph Stutes Jr., Stutes & Lav-ergne, LLC, W. Todd Fontenot, Fontenot & Fontenot, Lake Charles, LA, for Defendant-Appellee, Calcasieu Parish Sales and Use Tax Department Louisiana Department of Revenue and Taxation.
Court composed of JIMMIE C. PETERS, ELIZABETH A. PICKETT, and J. DAVID PAINTER, Judges.

Opinion:
PICKETT, Judge.
For the reasons assigned in Boyd Racing, LLC v. Fruge, 08-581 (La.App. 3 Cir. 11/5/08 — ), 996 So.2d 659, the judgment of the trial court is affirmed. Costs of this appeal are taxed against Boyd Racing, LLC.
AFFIRMED.