CITY OF EUNICE v. CLM EQUIPMENT CO., INC.

No. 86-469.

505 So.2d 976 (1987)

CITY OF EUNICE, Plaintiff-Appellee, v. CLM EQUIPMENT COMPANY, INC., Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

Rehearing Denied May 5, 1987.


Attorney(s) appearing for the Case

Lewis and Lolley, James R. Lewis, Seven Flagg Place, and Randy E. Olson, Lafayette, for defendant-appellant.

Kearney Tate of Tate and McManus, Eunice, for plaintiff-appellee.

Before FORET, DOUCET and KNOLL, JJ.


KNOLL, Judge.

CLM Equipment Company, Inc. (CLM) appeals the judgment of the Eunice City Court finding it liable to the City of Eunice (City) for sales and use taxes collected in 1979 by CLM but never remitted to the City. The trial judge determined that there was a fiduciary relationship between CLM and the City, therefore, the prescriptive period contained in the City's Sales & Use Ordinance (No. A-246) was inapplicable. CLM contends that the court erred: (1...

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