COLLECTOR OF REVENUE v. PIONEER BANK AND TRUST CO.

No. 10557.

186 So.2d 652 (1966)

COLLECTOR OF REVENUE of State of Louisiana, Plaintiff-Appellant, v. PIONEER BANK AND TRUST COMPANY et al., Defendants-Appellees.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied May 30, 1966.

Writ Granted June 30, 1966.


Attorney(s) appearing for the Case

Chapman L. Sanford and Emmett E. Batson, Baton Rouge, for appellant.

Bodenheimer, Looney & Jones, and J. C. Smith, Shreveport, for appellees.

Before HARDY, AYRES and BOLIN, JJ.


BOLIN, Judge.

The Louisiana Collector of Revenue has appealed from the upholding of an exception filed in the District Court to the effect that income taxes based on an assessment, contested by the taxpayer but upheld by the Board of Tax Appeals, prescribed in three years from December 31 of the year in which the taxes became due.

This case was first appealed directly to the Supreme Court of Louisiana but was remanded...

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