United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS July 17, 2006 FOR THE FIFTH CIRCUIT _____________________ Charles R. Fulbruge III Clerk 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. * 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 R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.