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S & R HOTELS v. FITCH

Nos. 25690-CA, 25691-CA.

634 So.2d 922 (1994)

S & R HOTELS, a Louisiana Partnership d/b/a Richmond Suites Hotels, Plaintiff-Appellee, v. Edward A. FITCH, Administrator, Caddo-Shreveport Sales and Use Tax Commission, Defendant-Appellant. Shelby R. SMITH, Trustee, d/b/a Chateau Suite Hotel of Shreveport, a Louisiana Partnership, Plaintiff-Appellee, v. Edward A. FITCH, Administrator, Caddo-Shreveport Sales and Use Tax Commission, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

March 30, 1994.

Attorney(s) appearing for the Case

Mayer, Smith & Roberts by George T. Allen, Jr., Shreveport, for appellant.

McGlinchey, Stafford & Lang by Steven I. Klein, New Orleans, Skeels & Coleman by Ben E. Coleman, Shreveport, for appellee.

Before NORRIS, LINDSAY and STEWART, JJ.

LINDSAY, Judge.

The plaintiffs, Richmond Suites Hotels and the Chateau Suite Hotel, filed suit against the defendant, Edward A. Fitch, administrator of the Caddo-Shreveport Sales and Use Tax Commission, to recover taxes paid under protest. The trial court entered judgment in favor of the plaintiffs and the defendant appealed. For the following reasons, we affirm the trial court judgment.

FACTS

The issue in this case is whether the plaintiffs...

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