JOHNSON v. COLLECTOR OF REVENUE

No. 46769.

165 So.2d 466 (1964)

246 La. 540

Daniel M. and Valerie JOHNSON et al. v. COLLECTOR OF REVENUE.

Supreme Court of Louisiana.

On Rehearing June 8, 1964.

Rehearing Denied July 1, 1964.


Attorney(s) appearing for the Case

Chapman L. Sanford, Emmett E. Batson, Levi A. Himes, Gilbert D. Litton, Jr., Baton Rouge, for defendant-appellant.

Monroe & Lemann, Malcolm L. Monroe, Benj. R. Slater, Jr., New Orleans, for plaintiffs-appellees.


HAMITER, Justice.

The plaintiffs in these consolidated cases are contesting income tax deficiencies assessed against them by the Collector of Revenue of the State of Louisiana. They urge that the Louisiana Income Tax statute. Chapter 1, Title 47, of the Louisiana Revised Statutes of 1950, does not authorize the assessments; and that, if it does, the statute is in violation and in contravention of the due process clause of the Constitution of the United States.

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