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PAN AMERICAN PETROLEUM CORPORATION v. COCREHAM

No. 48915.

206 So.2d 79 (1968)

251 La. 705

PAN AMERICAN PETROLEUM CORPORATION (Formerly Stanolind Oil and Gas Company) v. Roland COCREHAM, Collector of Revenue, State of Louisiana.

Supreme Court of Louisiana.

January 15, 1968.

Attorney(s) appearing for the Case

Wm. P. Hardeman, Percy Sandel, New Orleans, for plaintiff-appellant.

Chapman L. Sanford, Emmett E. Batson and Cyrus A. Greco, Baton Rouge, Albert S. Rose, New Orleans, for defendant-appellee.

ON MOTION TO DISMISS APPEAL.

HAMLIN, Justice:

Pan American Petroleum Corporation filed suit on June 8, 1961, against Roland Cocreham, Collector of Revenue, State of Louisiana (hereinafter referred to as the Collector), in which it prayed for judgment decreeing the nullity of a tax assessment levied against it for the years 1956 and 1957 and return of $3,812.00, together with interest, paid in accordance with LSA-R.S. 47:1576 (Payment of tax under protest...

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