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UNITED GAS CORPORATION v. FONTENOT

No. 45031.

129 So.2d 776 (1961)

241 La. 564

UNITED GAS CORPORATION v. Rufus W. FONTENOT, Collector of Revenue, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied May 29, 1961.

Attorney(s) appearing for the Case

Chapman L. Sanford, Emmett E. Batson, Richard Alsina Fulton, Frederick S. Haygood, Levi A. Himes, Baton Rouge, for defendant-appellant.

Wilkinson, Lewis, Madison & Woods, Shreveport, Breazeale, Sachse & Wilson, Baton Rouge, for plaintiff and appellee.

HAMITER, Justice.

The instant action was instituted by the United Gas Corporation to recover taxes paid to the defendant, Collector of Revenue for the State of Louisiana (then Rufus W. Fontenot and now Roland Cocreham), which were demanded by such official under the provisions of the Louisiana Corporation Franchise Tax law, LRS 47:601 et seq. (formerly Act 10 of the First Extraordinary Session of 1935, as amended). It is a companion case to United Gas Corporation...

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