Lloyd Patrick LARRIEU, Linda B. Grene, and Karen V. Dessell
v.
TERREBONNE PARISH SALES AND USE TAX' Vernon Parish School Board and City of New Orleans
Court of Appeal of Louisiana, First Circuit.https://leagle.com/images/logo.png
February 23, 2004.
Order on Rehearing April 6, 2004.
Attorney(s) appearing for the Case
James T. Maughan, Roy H. Maughan, Jr., Harry L. Shoemaker, Baton Rouge, Robert E. Blackwell, for Appellant Plaintiffs Lloyd Patrick Larrieu, Linda B. Grene, and Karen V. Dessell.
Deborah A. Howell, Paul S. West, Baton Rouge, for Appellees Defendants Wal-Mart Stores, Inc. Sam's East, Inc., 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.
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. Gallaspy, 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. Galton, 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.
On January 17, 2001, plaintiffs filed this lawsuit seeking to recover overcharges that were remitted to state and local taxing authorities on the sale of pre-paid telephone calling cards sold after July 1, 1998 against vendors who collected the tax, the State of Louisiana's Department of Revenue and numerous local taxing authorities.
Various exceptions and motions were filed by the defendants. The first judgment entered by the trial court dismissed...
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