Haden v. McCarty

SIMPSON, Justice.

This case was originally assigned to another justice, but was recently re-assigned to the writer for study and the preparation of the opinion.

Appeal by the respondent from the granting of a permanent injunction prohibiting the collection of certain sales táxes from dentists based upon the transfer of dentures and other prosthetic devices to patients.

The bill for'declaratory judgment was a class action brought by appellees and all other'dentists similarly situated, to procure a declaration as to the legality of Department of Revenue Regulation P 18-131, which requires dentists…