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PRICE v. SECRETARY, DEPT. OF REV. AND TAXATION

No. 95-877.

664 So.2d 802 (1995)

J. Michael PRICE and Pamela Price, Plaintiffs-Appellees, v. SECRETARY, DEPARTMENT OF REVENUE AND TAXATION, STATE OF LOUISIANA, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

December 6, 1995.

Attorney(s) appearing for the Case

Karl E. Boellert, Lake Charles, for J. Michael Price and Pamela Price.

Emily W. Toler, Zachary, for Secretary, Dept. of Revenue & Tax., State of La.

Before DOUCET, C.J., and COOKS and PETERS, JJ.

PETERS, Judge.

This is a suit by J. Michael Price and Pamela Price, husband and wife, against Ralph Slaughter in his capacity as the Secretary of the Louisiana Department of Revenue and Taxation (Department). The plaintiffs seek a judgment establishing the amount of any withholding taxes, sales taxes, interest, or penalties claimed to be due and owing by Concept Computer Center of Calcasieu, Inc. (Concept Computer) and/or J. Michael Price for the period of March 1988...

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