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CALCASIEU PARISH SCHOOL BD. v. PARKER

No. 02-339.

827 So.2d 543 (2002)

CALCASIEU PARISH SCHOOL BOARD v. Willie PARKER d/b/a Transmissions Plus.

Court of Appeal of Louisiana, Third Circuit.

October 2, 2002.

Attorney(s) appearing for the Case

Robert Seré Kleinschmidt Jr., Assistant District Attorney, Lake Charles, LA, for Calcasieu Parish School Board.

Bryan F. Gill, Jr., Lake Charles, LA, for Willie Parker, Transmissions Plus.

Court composed of Chief Judge NED E. DOUCET, JR., HENRY L. YELVERTON, and JIMMIE C. PETERS, Judges.

YELVERTON, J.

The Calcasieu Parish School Board appeals a judgment annulling a judgment it obtained against Willie Parker d/b/a Transmission Plus for underpaid sales and use taxes in the amount of $35,216.61. We reverse.

FACTS

The School Board made demand on Parker for sales and use tax he owed for the period of January 1995 to August 1998. Parker was in the auto transmission repair business in Lake Charles. On November 6, 1998, Parker was notified...

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