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OLVEY v. COLLECTOR OF REVENUE

No. 43531.

99 So.2d 317 (1957)

233 La. 985

Mr. John W. and Mrs. Eula D. OLVEY v. COLLECTOR OF REVENUE.

Supreme Court of Louisiana.

Rehearing Denied January 9, 1958.

Attorney(s) appearing for the Case

H. M. Holder, Shreveport, for plaintiffs-appellants.

Chapman L. Sanford, Levi A. Himes, Robert L. Roland, Baton Rouge, for appellee.

PONDER, Justice.

Plaintiffs have appealed from the judgment of the district court which affirmed an assessment, made by the Collector of Revenue against plaintiffs for income taxes for the year 1952, on income derived from the sale of certain stocks.

Mr. and Mrs. Olvey owned a number of shares of stock in Gregg-Tex Gasoline Corporation, a corporation organized under the laws of the State of Delaware and doing business in the State of Texas. At the time of...

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