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COLLECTOR OF REVENUE v. OLVEY

No. 44656.

117 So.2d 563 (1959)

238 La. 980

COLLECTOR OF REVENUE, State of Louisiana, v. John W. OLVEY, Sr., and Eula D. Olvey.

Supreme Court of Louisiana.

Rehearing Denied February 15, 1960.

Attorney(s) appearing for the Case

Roy M. Lilly, Jr., Chapman L. Sanford, Emmett E. Batson, Richard Alsina Fulton, Frederick S. Haygood, Levi A. Himes, Baton Rouge, for appellant.

Wilkinson, Lewis, Madison & Woods, Shreveport, for defendants-appellees.

McCALEB, Justice.

This is one of several rules instituted under the provisions of R.S. 47:15741 by the Collector of Revenue against John W. Olvey, Sr., and members of his family, to collect income taxes due the State for the year 1954. The respondents to this rule, and the parties defendant in the companion cases, had filed income tax returns for the year in question in which they had reported capital gains derived from the sale of certain...

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