LA Dept of Revenue v. Orion Refining Corp

* Pursuant to 5TH CIR. R. 47.5, the Court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
United States Court of Appeals
Fifth Circuit
F I L E D
July 17, 2006
Charles R. Fulbruge III
Clerk
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
_____________________
No. 05-30919
_____________________
IN THE MATTER OF: ORION REFINING CORP.,
Debtor.
DEPARTMENT OF REVENUE, STATE OF LOUISIANA,
Appellant,
versus
ORION REFINING CORP.,
Appellee.
__________________________________________________________________
Appeal from the United States District Court
for the Middle District of Louisiana
USDC No. 3:05-CV-878
_________________________________________________________________
Before JOLLY, PRADO, and OWEN, Circuit Judges.
PER CURIAM:*
After study of the briefs, review of the record, and hearing
oral argument, we are satisfied that the judgment of the district
court should be affirmed. TransAmerican Refining Corporation’s
rights to the rebates, as set forth in the Enterprise Zone
Contracts, were transferred to Orion Refining Corporation, and the
State of Louisiana, acting through the Louisiana Board of Commerce
and Industry and the Governor, properly approved the transfer of
these rebates to Orion. The judgment of the district court is
therefore
AFFIRMED.

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