WEST FELICIANA PARISH SCH. BD. v. GULF STATES UTILITIES CO.

No. 84 CA 1214.

486 So.2d 808 (1986)

WEST FELICIANA PARISH SCHOOL BOARD v. GULF STATES UTILITIES COMPANY and Stone & Webster Engineering Corporation.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied April 29, 1986.

Writs Denied June 13, 1986.


Attorney(s) appearing for the Case

Leon A. Picou, Jr., Cynthia Picou, and Jose R. Cortina, St. Francisville, for West Feliciana Parish School Bd.

Robert R. Rainer and William E. Hodgkins, Baton Rouge, for Gulf States Utilities (Stone & Webster Engineering) and intervenor, Cajun Elec.

Jose R. Cortina, Baton Rouge, for intervenor in pro per.

Before GROVER L. COVINGTON, C.J., and WATKINS and SHORTESS, JJ.


WATKINS, Judge.

The West Feliciana Parish School Board sued Stone and Webster Engineering Corporation and Gulf States Utilities Company for sales and use taxes allegedly due by these enterprises but not paid. Later, Cajun Electric Power Cooperative, Inc. intervened on the side of defendants. Still later, an alleged partnership composed of Cajun and Gulf States was made an additional party defendant.

The sales and use taxes allegedly due were never assessed...

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