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McNAMARA v. PATTERSON SERVICES, INC.

No. 13004.

382 So.2d 971 (1980)

Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana v. PATTERSON SERVICES, INC., D/B/A Patterson's Rental Tools.

Court of Appeal of Louisiana, First Circuit.

January 21, 1980.

Attorney(s) appearing for the Case

Art B. Haack, Baton Rouge, for plaintiff and appellant.

Thomas C. Keller, Robert R. Casey, New Orleans, for defendants and appellees.

Before ELLIS, CHIASSON and PONDER, JJ.

ELLIS, Judge:

Defendant Patterson Services, Inc. is engaged in the business of renting various items of drilling equipment. The terms and conditions of the rental agreement used by defendant include, inter alia, provisions that the lessee is responsible for equipment rented while it is out of the possession of defendant, and that the lessee will bear all transportation charges. In some cases, arrangements for delivery are made by defendant, and the charges...

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