Legal Opinion
Yesterdays of Lake Charles, Inc. v. Calcasieu Parish Sales & Use Tax Department
Louisiana Court of Appeal
Decided May 13, 2015No. 14-414PublishedCited by 1 opinion
1Opinion of the Court
COOKS, Judge.
11 FACTS AND PROCEDURAL HISTORY
Yesterdays of Lake Charles, Inc. (Yesterdays) and Cowboy’s Nightlife, Inc. *691(Cowboys) were subjected to an allegedly “random” audit on November 3, 2009, by the Calcasieu Parish School System Sales and Use Tax Department (Collector) for a four-year audit including the period from January 1, 2005 through December 31, 2008. These clubs are owned by Mr. C.O. Vallet (Vallet). Vallet opened Cowboy’s in 1991 and Yesterdays in 2001. Cowboy’s catered to the local college crowd and was only open on Thursdays and Saturdays. It had a maximum seating capacity of…
2Cases cited10 opinions
- Ferry v. Holmes & Barnes, Ltd.Louisiana Court of Appeal · 1929
- Day v. AllenLouisiana Court of Appeal · 1930
- Tarver v. EI Du Pont De Nemours and Co.Supreme Court of Louisiana · 1994
- GIBBS CONST. CO. v. State, Dept. of LaborSupreme Court of Louisiana · 1989
- Calcasieu Parish School Bd. v. ParkerLouisiana Court of Appeal · 2002
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