# Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish

> Supreme Court of Louisiana · March 15, 2016 · 198 So. 3d 108

URL: https://www.frixlaw.com/law-library/cases/9822172

## Case

- **Full name:** COASTAL DRILLING COMPANY, L.L.C. v. Barry J. DUFRENE, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish
- **Court:** Supreme Court of Louisiana
- **Decided:** March 15, 2016
- **Citations:** 198 So. 3d 108; 2016 La. LEXIS 594
- **Precedential status:** Published
- **Opinion:** Dissent by Hughes
- **Judges:** Weimer, Knoll, Hughes
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9822172

## Opinion text

HUGHES, J.,
dissenting.
¡/‘Built” does not mean rebuilt or recon-, struction. Damage is not “destruction.” The' effect of the regulation exceeds the statute. ■ Therefore I respectfully dissent.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9822172. Public record. Not legal advice.