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AMERICAN CAST IRON PIPE COMPANY v. VOLENTINE

No. 10679.

191 So.2d 661 (1966)

AMERICAN CAST IRON PIPE COMPANY, Plaintiff-Appellant, v. Wilson M. VOLENTINE d/b/a Volentine-Anderson Construction Company, Defendant-Appellee.

Court of Appeal of Louisiana, Second Circuit.

October 31, 1966.

Attorney(s) appearing for the Case

Percy N. Browne, Shreveport, for appellant.

Ferdinand A. Cashio, Shreveport, for appellee.

Before GLADNEY, AYRES and BOLIN, JJ.

GLADNEY, Judge.

This action was brought by American Cast Iron Pipe Company against Wilson M. Volentine, d/b/a Volentine-Anderson Construction Company, to be reimbursed for the payment of sales taxes levied against it under the provisions of LSA-R.S. 47:301 et seq. The defendant answered denying his responsibility for the taxes, asserting that prices paid by it were net and not inclusive of sales taxes. Alternatively, it pleaded estoppel and the prescription of three...

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