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PERRY v. STATE EX REL. DEPT. OF REVENUE AND TAXATION

No. 84-762.

479 So.2d 661 (1985)

Willie H. PERRY and Marcelle W. Perry, d/b/a Perry's Store, Plaintiffs-Appellees, v. STATE of Louisiana, Through the DEPARTMENT OF REVENUE AND TAXATION, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

December 11, 1985.

Attorney(s) appearing for the Case

Trudy W. White, Baton Rouge, for defendant-appellant.

Robert H. Carpenter, Jr., Thomas A. Self, Leesville, for plaintiffs-appellees.

Before DOMENGEAUX, STOKER and KNOLL, JJ.

DOMENGEAUX, Judge.

This is a suit brought by Willie H. Perry and his wife, Marcelle W. Perry, against the Department of Revenue and Taxation of the State of Louisiana to recover sales taxes alleged by the Department to be due and which were paid under protest. The plaintiffs alleged that pursuant to La.R.S. 47:1576 they paid $955.76 under protest on August 31, 1982, and gave notice of intention to sue for recovery of the disputed sum. These proceedings were filed...

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