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State v. Chapman Dodge Center
Louisiana Supreme Court
428 So. 2d 413 (La. 1983)
Facts
Chapman Dodge Center, Incorporated (Chapman) (defendant) was in financial trouble. As a result, Chapman’s accountant, James Duvall, stopped paying sales tax due on vehicles that were purchased by its customers. Chapman’s customers paid the sales taxes to Chapman, and Chapman was supposed to remit the taxes to the state. The record failed to show whether Chapman’s general manager, Donald Barrett, explicitly instructed Duvall to withhold sales taxes. When the owner of Chapman, John Swindle (defendant) inquired with Barrett regarding the payment of taxes, Barrett indicated that all taxes were paid. There was some dispute as to whether Barrett stated all taxes were paid or only federal taxes. At any rate, Swindle had not received any indication the sales taxes for sold vehicles were not paid until contacted by the district attorney. Swindle, Chapman, and Barrett were indicted for theft. Barrett was granted immunity from prosecution. Chapman and Swindle were convicted and subsequently appealed to the Louisiana Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Sexton, J.)
Dissent (Lemmon, J.)
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