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CITY OF SHREVEPORT v. KLEOWDIS

No. 14722.

408 So.2d 956 (1981)

The CITY OF SHREVEPORT and Caddo Parish School Board, Plaintiffs-Appellees, v. Lester KLEOWDIS d/b/a Dental Arts Laboratory, et al., Defendants-Appellants-Appellees.

Court of Appeal of Louisiana, Second Circuit.

December 7, 1981.

Attorney(s) appearing for the Case

Taylor W. O'Hearn, Shreveport, for defendants-appellants, Lester Kleowdis d/b/a Dental Arts Laboratory and Ken Griggs d/b/a Precision Dental Ceramics.

Mayer, Smith & Roberts by George T. Allen, Jr., Shreveport, for plaintiffs-appellees, The City of Shreveport and Caddo Parish School Board.

Wilson, Blanche, Wilson & Posner by Robert L. Roland, Baton Rouge, for defendants-appellees, Drs. James F. Batte, Joseph M. Lattier, Jr., William M. Hall, Jr. and Morris D. White.

Before PRICE, HALL and JASPER E. JONES, JJ.

HALL, Judge.

The City of Shreveport and the Caddo Parish School Board brought this suit against two dental laboratories and several dentists seeking a declaratory judgment declaring that sales of dental prosthetic devices by dental laboratories to dentists are subject to sales tax under identical ordinances adopted by the respective plaintiffs or, alternatively, that sales of such devices by dentists to their patients are subject to the sales tax. Each group of defendants...

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