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THOMPSON v. STATE OF LOUISIANA

Nos. 11101, 11120.

98 F.2d 108 (1938)

THOMPSON v. STATE OF LOUISIANA et al.

Circuit Court of Appeals, Eighth Circuit.

July 18, 1938.

Attorney(s) appearing for the Case

James M. Chaney, of St. Louis, Mo., for appellant.

Charles J. Rivet, Sp. Asst. to Atty. Gen. of State of Louisiana (Gaston L. Porterie, Atty. Gen., and D. M. Ellison, Sp. Asst. to Atty. Gen., on the brief), for appellees.

Before GARDNER, WOODROUGH, and THOMAS, Circuit Judges.

GARDNER, Circuit Judge.

The question presented by this appeal is whether appellant, trustee for the Missouri Pacific Railroad Company, debtor, a Missouri corporation, in reorganization proceedings under Section 77 of the Bankruptcy Act, 11 U.S.C.A. § 205, is liable for the corporate franchise or annual excise tax imposed by the laws of Louisiana upon foreign corporations doing business in that state, Act La. No. 10 of 1935, 1st Ex.Sess. The trustee having refused...

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