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FREEMAN v. COLLECTOR OF REVENUE

No. 20272.

110 So.2d 196 (1959)

Mrs. Richard W. FREEMAN v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, Orleans.

Rehearing Denied April 13, 1959.

Certiorari Denied June 1, 1959.

Attorney(s) appearing for the Case

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Ernest A. Carrere, Jr., New Orleans, for plaintiff and appellant.

Levi A. Himes, Baton Rouge, for defendant and appellee.

REGAN, Judge.

Mrs. Richard W. Freeman initially instituted this proceeding before the Board of Tax Appeals of the State of Louisiana endeavoring to obtain a dismissal of the Collector of Revenue's claim for $1,164.60 additional taxes for the year 1944 predicated on the disallowance of a deduction of Federal income taxes paid on capital gains which were not taxable under the State of Louisiana income tax statute.

The Board of Tax Appeals found that there was...

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