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CITY OF BATON ROUGE v. MISS. VALLEY FOOD SERVICE CORP.

No. 14044.

396 So.2d 353 (1981)

CITY OF BATON ROUGE v. MISSISSIPPI VALLEY FOOD SERVICE CORPORATION.

Court of Appeal of Louisiana, First Circuit.

March 2, 1981.

Attorney(s) appearing for the Case

Walter G. Monsour, Jr., Parish Atty., Charles M. Raymond, Asst. Parish Atty., Baton Rouge, for plaintiff-appellant City of Baton Rouge.

Robert L. Roland, Baton Rouge, for defendant-appellee Mississippi Valley Food Service Corp.

Before LOTTINGER, EDWARDS and PONDER, JJ.

EDWARDS, Judge.

The City of Baton Rouge appeals a trial court judgment dismissing its claim for unpaid taxes against Mississippi Valley Food Service Corporation. We affirm.

With several observations, we adopt as our own the excellent written reasons for judgment provided by Judge Doherty.

"Otha L. Scholfield, Director of Finance for the City of Baton Rouge and the Parish of East Baton Rouge, instituted this suit to collect sales taxes allegedly due...

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