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COLLECTOR OF REVENUE v. FROST

No. 45128.

127 So.2d 151 (1961)

240 La. 1067

COLLECTOR OF REVENUE, State of Louisiana v. Virginia C. FROST.

Supreme Court of Louisiana.

February 15, 1961.

Attorney(s) appearing for the Case

Chapman L. Sanford, Emmett E. Batson, Baton Rouge, for appellant.

Wilkinson, Lewis, Madison & Woods, Shreveport, for defendant-appellee.

HAWTHORNE, Justice.

The Collector of Revenue of the State of Louisiana pursuant to R.S. 47:1574 instituted this summary proceeding against Virginia C. Frost for alleged income tax deficiency for the year 1954. This is one of several such proceedings brought by the Collector of Revenue, all of which involve identical legal issues and have been consolidated in this court for argument.1

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