Legal Opinion
City of Lake Charles v. Dave's Swedish Spa Resort
Louisiana Court of Appeal
Decided November 9, 1983No. 83-259PublishedCited by 5 opinions
1Opinion of the Court
YELVERTON, Judge.
The City of Lake Charles filed suit against Dave’s Swedish Spa Resort, Inc. to recover a 1% city sales tax on sales of membership fees for use of defendant’s facilities for the period from January 1, 1981, through September 30, 1981, together with penalties, interest, collection fees and attorney’s fees, pursuant to Lake Charles City Ordinance No. 1535. The defendant-appellant answered the rule setting forth various affirmative defenses, including judicial and equitable estoppel, res judicata and various federal and state constitutional defenses. From a judgment in favor of…
2Cases cited4 opinions
- Doyle v. State Farm Mut. Ins. Co.Supreme Court of Louisiana · 1982
- Guillory v. Calcasieu Parish Police JuryLouisiana Court of Appeal · 1982
- Western Surety Co. v. Avoyelles Farmers Co-Op.Supreme Court of Louisiana · 1973
- Belle Chasse Cabinet Works, Inc. v. JenkinsLouisiana Court of Appeal · 1980
3Cited by5 opinions
- City of Marion v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2002
- Daigle Bros. Sand v. Dept. of Rev. Secy.Louisiana Court of Appeal · 1992
- Wal-Mart Stores, Inc. v. FitchLouisiana Court of Appeal · 2003
- City of Lake Charles v. Dave's Swedish Spa Resort, Inc.Supreme Court of Louisiana · 1984
- Theriot v. Aquatron International, Inc.Louisiana Court of Appeal · 1989