BROWN-FORMAN DISTILL. CORP. v. COLLECTOR OF REVENUE

No. 43014.

101 So.2d 70 (1958)

234 La. 651

BROWN-FORMAN DISTILLERS CORPORATION v. COLLECTOR OF REVENUE.

Supreme Court of Louisiana.

Rehearing Denied March 17, 1958.


Attorney(s) appearing for the Case

Chaffe, McCall, Phillips, Burke & Hopkins, Gibbons Burke, New Orleans, for appellant.

Robert L. Roland, Levi A. Himes, Roy M. Lilly, Jr., Philip N. Pequet, Chapman L. Sanford, Baton Rouge, for appellee.


McCALEB, Justice.

Availing itself of the remedy provided by R.S. 47:1576, appellant, a foreign corporation organized and existing under the laws of the State of Kentucky, brought this suit against the Collector of Revenue to recover State income taxes and interest amounting to $6,975 paid under protest for the fiscal years ending April 30th 1951, 1952 and 1953 respectively, which admittedly would be due by appellant, if its activities in Louisiana were such as to...

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