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COLLECTOR OF REVENUE v. HUNT

No. 46841.

170 So.2d 662 (1964)

247 La. 309

COLLECTOR OF REVENUE, State of Louisiana, v. N. B. HUNT and Caroline L. Hunt.

Supreme Court of Louisiana.

March 4, 1964.

SUMMERS, Justice (dissenting).

It is my opinion that the majority, 246 La. 605, 165 So.2d 843, has committed error in approving the Collector's calculation of an income tax deficiency of these defendant taxpayers.

The Collector's interpretation of the pertinent provisions of the income tax statute (LSA-R.S. 47:55(4) and LSA-R.S. 47:241) attributes undue emphasis to form and too little to substance...

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