Lloyd Patrick LARRIEU, Linda B. Grene, and Karen V. Desselle
v.
WAL-MART STORES, INC., Winn-Dixie Louisiana, Inc., Walgreens Healthcare Plus, Inc., Eckerd Corporation, Radioshack Corporation, Office Max, Inc., Revco D.S., Inc. d/b/a Rite Aid, Sam's Wholesale Club, Discount Cigarette and Tobacco Company and does One Through Twenty.
Court of Appeal of Louisiana, First Circuit.https://leagle.com/images/logo.png
February 23, 2004.
February 23, 2004.
Attorney(s) appearing for the Case
James T. Maughan, Roy H. Maughan, Jr., Harry L. Shoemaker, Robert E. Blackwell, Baton Rouge, for Appellant Plaintiff Lloyd Patrick Larrieu.
Deborah A. Howell, Paul S. West, Baton Rouge, for Appellees Defendants Wal-Mart Stores, Inc. Sam's East, Inc. and Office Max, Inc.
Robert Rainer, Frederick Mulhearn, Baton Rouge, for Appellees Defendants Ascension Parish Sales & Use Tax, Caddo-Shreveport Sales & Use Tax, Calcasieu Parish School Board, Iberia Parish School Board, Lafayette Parish School Board, Livingston Parish School Board, Vernon Parish School Board, St. Mary Parish Council, Rapides Parish, Tangipahoa Parish, Vermillion Parish.
Claire Babineaux-Fontenot, Jason R. Brown, E.M. Quijano, Baton Rouge, for Appellees Defendants Radio Shack Corporation Eckerd Corporation.
L. Lane Roy, Lafayette, for Appellee Defendant Lafayette Parish School Board.
Patrick M. Amedee, Metairie, for Appellee Defendant Lafourche Parish School Board Sales and Use Tax Division.
Lea Ann Batson, Baton Rouge, for Appellee Defendant City of Baton Rouge EBRP.
Olivia S. Tomlinson, Baton Rouge, Covert J. Geary, New Orleans, for Appellee Defendant Winn Dixie Louisiana, Inc.
Salvadore E. Gutierrez, Jr., Chalmette, for Appellee Defendant St. Bernard Parish.
Leland R. Galiaspy, Covington, for Appellee Defendant St. Tammany Parish.
John D. Schoonenberg, Houma, for Appellee Defendant Terrebonne Parish Sales & Use Tax.
Steven S. Levenson, Deerfield, for Appellee Defendant Walgreen Healthcare Plus, Inc.
Kenneth C. Fonte, David K. Gatto, Metairie, for Appellee Defendant Jefferson Parish.
Truly W. McDaniel, Bossier City, for Appellee Defendant Bossier City.
A. Gerald Caswell, Eunice, for Appellees Defendants St. Landry Parish School Board Acadia Parish School Board.
Geneva Landrum, Baton Rouge, for Appellee Defendant Louisiana Department Revenue.
Thomas A. Robichaux, New Orleans, for Appellee Defendant City of New Orleans.
Panel composed of Judges FRANK FOIL, BRADY M. FITZSIMMONS and EDWARD J. GAIDRY.
Court of Appeal of Louisiana, First Circuit.
FOIL, J.
This appeal challenges the dismissal of a lawsuit seeking a sales tax refund filed against vendors who collected the tax, and local and taxing authorities to whom the taxes were remitted, where the claimants failed to seek administrative relief on their refund claims. We affirm.
BACKGROUND
The facts forming the basis of this appeal are largely undisputed. On January 17, 2001, Lloyd Larrieu, Linda Grene and Karen Desselle, residents of East...
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