Legal Opinion
Gillette Tire Distributors, Inc. v. City/Parish of East Baton Rouge
Louisiana Court of Appeal
Decided May 9, 1977No. 11301PublishedCited by 4 opinions
1Opinion of the Court
ELLIS, Judge.
This is an appeal by plaintiff Gillette Tire Distributors, Inc. from a judgment sustain*1256ing an exception of no cause of action filed by defendants, the City of Baton Rouge and the Parish of East Baton Rouge.
Plaintiffs petition and amended petition allege that between the dates of May, 1970, and April, 1975, it inadvertently overpaid the sales tax due to defendants by $30,-515.58. It is further alleged that the defendants voluntarily refunded the overpay-ments made from June, 1973, to April, 1975, but have refused to refund the balance of the overpayments.
The exception of no cause…
2Cases cited5 opinions
- Lisso & Bro. v. Police JurySupreme Court of Louisiana · 1910
- A. Sulka & Co. v. City of New OrleansSupreme Court of Louisiana · 1945
- Simpson v. City of New OrleansSupreme Court of Louisiana · 1913
- City of New Orleans v. Jackson Brewing Co.Supreme Court of Louisiana · 1926
- Parish of East Baton Rouge v. VarnadoLouisiana Court of Appeal · 1963
3Cited by4 opinions
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Convent Marine Companies, Inc. v. StateLouisiana Court of Appeal · 1992
- Larrieu v. Wal-Mart Stores, Inc.Louisiana Court of Appeal · 2004
- Davenport Production Corp. v. SECRETARY OF LA., DEPT. REVENUE AND TAXATIONLouisiana Court of Appeal · 1986