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ERA HELICOPTERS, INC. v. STATE OF LA.

No. 86-467-B.

651 F.Supp. 448 (1987)

ERA HELICOPTERS, INC. v. STATE OF LOUISIANA, through/and its DEPARTMENT OF REVENUE AND TAXATION; and Shirley McNamara, Secretary of Louisiana Department of Revenue and Taxation.

United States District Court, M.D. Louisiana.

January 20, 1987.

Attorney(s) appearing for the Case

Walter C. Thompson, Jr., William H. Cook, Jr., Francis R. White, III, Sessions, Fishman, Rosenson, Boisfontaine, Nathan & Winn, New Orleans, La., for plaintiff.

Robert G. Pugh, Shreveport, La., for defendants.

POLOZOLA, District Judge.

The plaintiff, ERA Helicopters, Inc. ("ERA"), originally brought this suit in the Eastern District of Louisiana seeking a declaration that all or some parts of the Louisiana Sales & Use Tax statutes, La. Rev.Stat. 47:301 et seq. and the regulations thereunder, are unconstitutional either on their face or as applied under the Commerce, Equal Protection and Due Process Clauses of the United States Constitution. The suit was transferred...

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