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OFFSHORE TRANSPORTATION CORPORATION v. CONTINENTAL OIL COMPANY

No. 1172.

158 So.2d 254 (1963)

OFFSHORE TRANSPORTATION CORPORATION in liquidation, through its liquidator, v. CONTINENTAL OIL COMPANY.

Court of Appeal of Louisiana, Fourth Circuit.

December 2, 1963.

Attorney(s) appearing for the Case

Cahn & Provensal, Sidney W. Provensal, Jr., and Duke & Porterie, Louis B. Porterie, New Orleans, for plaintiff-appellant.

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, A. J. Waechter, Jr., and Charles W. Lane, III, New Orleans, for defendant-appellee.

Before SAMUEL, CHASEZ and HALL, JJ.

SAMUEL, Judge.

This suit was instituted to recover the sum of $13,867.33 being the amount of certain use taxes imposed by the State of Louisiana and paid by the plaintiff, liability for which was allegedly assumed by the defendant. There was judgment in the trial court in favor of the defendant, dismissing plaintiff's suit, and plaintiff has appealed.

Plaintiff, a Louisiana corporation, was the owner of two new motor vessels, the OFFSHORE JEFFERSON and the...

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