TARVER v. OLIVER H. VAN HORN CO., INC.

No. 90-CA-1757.

591 So.2d 1366 (1991)

Leon R. TARVER III, Secretary for the Department of Revenue and Taxation v. OLIVER H. VAN HORN CO., INC.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Denied March 20, 1992.


Attorney(s) appearing for the Case

Marlin N. Gusman, Dept. of Revenue and Taxation, State of La., Baton Rouge, for plaintiff/appellant.

Charles Emile Bruneau Jr., New Orleans, for defendant/appellee.

Before ARMSTRONG and PLOTKIN, JJ., and GULOTTA, J. Pro Tem.


ARMSTRONG, Judge.

Plaintiff, Leon R. Tarver III, in his capacity as Secretary of the Louisiana Department of Revenue and Taxation, appeals the judgment of the trial court sustaining a peremptory exception of res judicata in favor of defendant, Oliver Van Horn, Co., Inc. We now affirm.

This case involves a suit for Louisiana general sales taxes allegedly collected by Oliver Van Horn Co., Inc. (Van Horn) on its retail sales, but not remitted to the State of...

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