Case Name: MOONMAID MARINE, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne; ZAPATA GULF MARINE SERVICE CORP., Zapata Gulf Marine Corp., and Zapata Gulf Marine Operators, Inc., and Gulf Fleet Supply Vessel, Inc. v. TERREBONNE PARISH and Jerry J. Larpenter, Sheriff and Ex-Officio Tax Collector for Terrebonne Parish; TIDEWATER ENTERPRISES, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne, George Hebert, Jr. in his Capacity as Assessor for the Parish of Terrebonne, and the Louisiana Tax Commission; TMS ACQUISITION CORPORATION v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1992-10-09
Citations: 605 So. 2d 1120
Docket Number: No. 92-C-1880
Parties: MOONMAID MARINE, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne. ZAPATA GULF MARINE SERVICE CORP., Zapata Gulf Marine Corp., and Zapata Gulf Marine Operators, Inc., and Gulf Fleet Supply Vessel, Inc. v. TERREBONNE PARISH and Jerry J. Larpenter, Sheriff and Ex-Officio Tax Collector for Terrebonne Parish. TIDEWATER ENTERPRISES, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne, George Hebert, Jr. in his Capacity as Assessor for the Parish of Terrebonne, and the Louisiana Tax Commission. TMS ACQUISITION CORPORATION v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector.
Judges: 
Reporter: Southern Reporter, Second Series
Volume: 605
Pages: 1120–1121

Head Matter:
MOONMAID MARINE, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne. ZAPATA GULF MARINE SERVICE CORP., Zapata Gulf Marine Corp., and Zapata Gulf Marine Operators, Inc., and Gulf Fleet Supply Vessel, Inc. v. TERREBONNE PARISH and Jerry J. Larpenter, Sheriff and Ex-Officio Tax Collector for Terrebonne Parish. TIDEWATER ENTERPRISES, INC. v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector for the Parish of Terrebonne, George Hebert, Jr. in his Capacity as Assessor for the Parish of Terrebonne, and the Louisiana Tax Commission. TMS ACQUISITION CORPORATION v. Jerry LARPENTER in his Capacity as Sheriff and Ex-Officio Tax Collector.
No. 92-C-1880.
Supreme Court of Louisiana.
Oct. 9, 1992.

Opinion:
In re Larpenter, Jerry, Sheriff; — Defendants); applying for writ of certiorari and/or review; to the Court of Appeal, First Circuit, Nos. CA90 0789, CA90 0790, CA90 0791, CA90 0792; Parish of Terre-bonne, Thirty-Second Judicial District Court, Div. "A", Nos. 89,971, 90,150, 90,-117, 90,118.
Denied.