TEXAS COMPANY v. COOPER

No. 42733.

107 So.2d 676 (1958)

236 La. 380

The TEXAS COMPANY v. W. A. COOPER, Collector of Revenue.

Supreme Court of Louisiana.

Rehearing Denied January 12, 1959.


Attorney(s) appearing for the Case

Richard S. Lake, George E. Burgess, Jr., Hugh M. Wilkinson, Sr., Hugh M. Wilkinson, Jr., New Orleans, for appellant.

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


TATE, Justice.

The Texas Company brought suit to recover income taxes paid under protest for the years 1950, 1951, and 1952, in the total amount of $1,183,539.44, and appeals from judgment dismissing its demand.

The central questions of this appeal concern whether the Collector (as held by the trial court) may—for Louisiana state income tax purposes—require the taxpayer to report his income by the separate accounting method, rather than (as the...

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