LAFAYETTE PARISH SCHOOL BD. v. MARKET LEASING CO.

No. 8430.

407 So.2d 23 (1981)

LAFAYETTE PARISH SCHOOL BOARD, Plaintiff-Appellant, v. MARKET LEASING CO., INC., Defendant-Appellee.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied January 4, 1982.

Writ Granted February 19, 1982.


Attorney(s) appearing for the Case

Mouton, Roy, Carmouche, Bivens & Kraft, H. Purvis Carmouche, Jr., Lafayette, for plaintiff-appellant.

Alfred S. Landry of Landry, Watkins & Bonin, New Iberia, for defendant-appellee.

Before GUIDRY, FORET and DOUCET, JJ.


DOUCET, Judge.

The Lafayette Parish School Board, appellant, by summary proceeding, sought to compel Market Leasing Company, Inc., an Iberia Parish Corporation, to pay a 2% tax on the rentals from long-term automobile leases to Lafayette Parish domiciliaries, plus penalties and attorneys fees. The trial court concluded that plaintiff had received all taxes to which it was entitled and denied recovery. Plaintiff appeals. We affirm.

Market Leasing operates out...

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