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KEAN'S v. PARISH OF EAST BATON ROUGE

No. 96-C-0751.

685 So.2d 1043 (1996)

KEAN'S PARTNERSHIP d/b/a Red Stick Linen Services v. PARISH OF EAST BATON ROUGE, City of East Baton Rouge, and Lynn Schofield, Finance Director; City of Baton Rouge and Parish of East Baton Rouge.

Supreme Court of Louisiana.

Concurring Opinion December 2, 1996.

Attorney(s) appearing for the Case

F. Kelleher Riess, Francis Jospeh Lobrano, Hickey & Riess, New Orleans, for Applicant.

Lea Anne Batson, Michael Elven Ponder, Baton Rouge, for Respondent.

Bruce James Oreck, Adam William Chase, New Orleans, for Bruce J. Oreck, Amicus Curiae.

Concurring Opinion of Justice Lemmon December 2, 1996.

MARCUS, Justice.*

This suit involves a request for a refund of sales taxes paid by Kean's Partnership d/b/a Red Stick Linen Services (Red Stick) to the City of Baton Rouge and Parish of East Baton Rouge (city/parish) on purchases of textile products for the period of January 1, 1985 to July 31, 1986.

In the course of its business, Red Stick purchased textile products...

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