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STREAM v. LOUISIANA STATE COLLECTOR OF REVENUE

No. 54307.

296 So.2d 274 (1974)

Harold H. STREAM, II, et ux., Plaintiffs-Appellants, v. LOUISIANA STATE COLLECTOR OF REVENUE, E. Lee Agerton, Defendant-Appellee.

Supreme Court of Louisiana.

June 10, 1974.

Attorney(s) appearing for the Case

Edward M. Carmouche, Edwin K. Hunter, M. Dennis Daugherty, Camp, Carmouche, Palmer, Carwile & Barsh, Lake Charles, for plaintiffs-appellants.

Golden Mills, Baton Rouge, for Collector of Revenue, State of La.

TATE, Justice.

The plaintiff taxpayers sue to recover Louisiana income taxes paid under protest for the year 1971, pursuant to La.R.S. 47:1576, alleging the unconstitutionality of La.R.S. 47:55(5) as enacted by Act 258 of 1970.1 The district court rendered judgment in favor of the State Collector of Revenue, upholding the constitutionality of the challenged act. The appeal to the court of appeal was transferred to this court, 288 So.2d...

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