SUGAR v. STATE

No. 9573.

134 So.2d 613 (1961)

L. L. SUGAR et ux., Plaintiffs-Appellees, v. STATE of Louisiana, through the COLLECTOR OF REVENUE of the State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied November 22, 1961.

Certiorari Granted January 15, 1962.


Attorney(s) appearing for the Case

John B. Smullin, Baton Rouge, Albert L. Dietz, Jr., Shreveport, for appellant.

Steven N. Cowel, Shreveport, for appellees.

Before HARDY, GLADNEY and BOLIN, JJ.


HARDY, Judge.

This action was instituted by plaintiffs, husband and wife, for the recovery of a deficiency income tax assessment made by the Department of Revenue of the State of Louisiana against plaintiff's income for the taxable year of 1955. The tax, together with interest, was paid under protest and by this proceeding, under the rights granted by appropriate statutes, plaintiffs seek recovery thereof. From default judgment in favor of plaintiffs the defendant...

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