MOORING TAX ASSET GROUP, L.L.C. Vs. RODERICK A. JAMES AND THE UNITED STATES DEPARTMENT OF TREASURY-INTERNAL REVENUE SERVICE

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MOORING TAX ASSET GROUP, L.L.C. * NO. 2013-CA-0607 * COURT OF APPEAL * FOURTH CIRCUIT * STATE OF LOUISIANA VERSUS RODERICK A. JAMES AND THE UNITED STATES DEPARTMENT OF TREASURY-INTERNAL REVENUE SERVICE * * ******* LEDET, J., CONCURS WITH REASONS I agree with the result reached by the majority. Absent a showing of bad faith or knowledge of the tax sale, a third-party purchaser, such as Mr. James, has no liability to a tax sale purchaser for its costs. The tax sale purchaser’s claim for its costs is against the original property owner.

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