FONTENOT v. JEFFERSON LAKE SULPHUR COMPANY

No. 43681.

100 So.2d 876 (1958)

234 La. 587

Rufus W. FONTENOT, Collector of Revenue, State of Louisiana, v. JEFFERSON LAKE SULPHUR COMPANY.

Supreme Court of Louisiana.

Rehearing Denied March 17, 1958.


Attorney(s) appearing for the Case

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

Deutsch, Kerrigan & Stiles, New Orleans, Eberhard P. Deutsch, Rene H. Himel, Jr., H. Paul Simon, New Orleans, of counsel for defendant-appellee.


HAWTHORNE, Justice.

This is a summary proceeding instituted by the Collector of Revenue of the State of Louisiana under the provisions of R.S. 47:1574, in which he seeks judgment against Jefferson Lake Sulphur Company in the sum of $6271.38 for Louisiana state income taxes for the years 1947, 1948, and 1949, plus statutory interest and attorney's fees.1

The taxpayer answered, praying that the rule be dismissed and that there be...

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