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COLONIAL PIPELINE CO. v. TRAIGLE

No. 11531.

353 So.2d 728 (1977)

COLONIAL PIPELINE COMPANY v. Joseph N. TRAIGLE, Collector of Revenue.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied November 21, 1977.

Writ Refused January 20, 1978.

Attorney(s) appearing for the Case

John V. Parker, Baton Rouge, of counsel, for plaintiff-appellee Colonial Pipeline Co.

Whit M. Cook, II, Baton Rouge, of counsel, for defendant-appellant Joseph N. Traigle, etc.

Before BLANCHE, COVINGTON and CHIASSON, JJ.

CHIASSON, Judge.

The Collector of Revenue of the State of Louisiana (Collector) appeals judgments of the District Court denying his demands for attorney fees against Colonial Pipeline Company (Colonial) under the provisions of La.R.S. 47:1512.

Colonial had paid franchise taxes for successive years as provided for by La.R.S. 47:601 under protest and thereafter filed these suits for refunds. On April 28, 1975, the United States Supreme Court affirmed the Louisiana...

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