COLLECTOR OF REVENUE v. PIONEER BANK AND TRUST CO.

No. 48289.

196 So.2d 270 (1967)

250 La. 446

COLLECTOR OF REVENUE of the State of Louisiana v. PIONEER BANK AND TRUST COMPANY et al.

Supreme Court of Louisiana.

Rehearing Denied March 27, 1967.


Attorney(s) appearing for the Case

Chapman L. Sanford, Emmett E. Batson, Cyrus A. Greco, Levi A. Himes, Charles W. Howard, Baton Rouge, for appellant.

J. C. Smith, Shreveport, for defendant-appellee.


McCALEB, Justice.

On June 9, 1949 the Collector of Revenue assessed Ben Beckham, Jr. for a deficiency in income taxes for the year 1945 amounting to $6,546.47, together with interest pursuant to the provisions of R.S. 47:1562 (Act 21 of 1934, Sec. 83(a), as amended). Beckham protested and appealed to the Board of Tax Appeals, State of Louisiana, requesting a redetermination of the deficiency set forth by the Collector. On February 14, 1950 the Board of Tax Appeals...

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