SAMUEL, Judge.
These are two consolidated matters in which the Louisiana Collector of Revenue seeks to collect Louisiana sales, use and occupational license taxes, plus interest and attorney fees, from Schwegmann Brothers Giant Super Markets, Inc., John Schwegmann Trust #2 and Guy Schwegmann Trust #2, trading as Schwegmann Brothers Giant Super Markets. One case, No. 6398 of our docket, arose from assessments in 1965 by the Collector against the Schwegmann interests...
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