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LAFAYETTE PARISH SCHOOL BD. v. C&B SALES

Nos. 98-1096, 98-1097.

735 So.2d 6 (1999)

LAFAYETTE PARISH SCHOOL BOARD, Plaintiff-Appellant, v. C&B SALES AND SERVICE, INC., Defendant-Appellee. C&B Sales and Service, Inc. Plaintiff-Appellee, v. Lafayette Parish School Board, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

February 3, 1999.

Attorney(s) appearing for the Case

James Michael Wooderson, Lafayette, for Lafayette Parish School Board.

William E. Logan, Jr., Lafayette, for C&B Sales & Service, Inc.

BEFORE: THIBODEAUX, AMY, and SULLIVAN, Judges.

THIBODEAUX, Judge.

In these consolidated cases, the Lafayette Parish School Board (hereinafter "LPSB") alleges the failure and/or delinquency of C&B Sales and Service, Inc. (hereinafter "C&B") in paying use taxes due the LPSB. C&B seeks a refund from the LPSB for taxes it allegedly overpaid. Following an interlocutory judgment stating the law to be applied in determining C&B's tax liability, the court appointed an expert to examine the numerous transactions...

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