CYNTHIA BRIDGES, SECRETARY OF THE DEPT. OF REVENUE, ETC. VERSUS BOYD RACING, LLC D/B/A DELTA DOWNS RACE TRACK & CASINO

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STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT 08-582 CYNTHIA BRIDGES, SECRETARY OF THE DEPARTMENT OF REVENUE VERSUS BOYD RACING, LLC D/B/A DELTA DOWNS RACE TRACK & CASINO ********** APPEAL FROM THE FOURTEENTH JUDICIAL DISTRICT COURT PARISH OF CALCASIEU, NO. 2005-6017 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 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. 1

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