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COLLECTOR OF REVENUE v. MURPHY OIL CO.

Nos. 8398, 8399.

351 So.2d 1234 (1977)

COLLECTOR OF REVENUE, Shirley McNamara v. MURPHY OIL CORPORATION. COLLECTOR OF REVENUE, Shirley McNamara v. TENNECO OIL COMPANY.

Court of Appeal of Louisiana, Fourth Circuit.

October 12, 1977.

Attorney(s) appearing for the Case

H. Paul Simon, Thomas R. Blum, Deutsch, Kerrigan & Stiles, New Orleans, for Tenneco Oil Co. and Murphy Oil Corp., appellees; Deutsch, Kerrigan & Stiles, New Orleans, of counsel.

Linda S. Paine, Houston, for Tenneco Oil Co.

Thomas P. James, El Dorado, for Murphy Oil Corp.

W. Steven Mannear, Baton Rouge, for Collector of Revenue, State of La., defendant-appellant.

Before STOULIG, BOUTALL and SCHOTT, JJ.

BOUTALL, Judge.

This case arises from the attempt of the Collector of Revenue to assess Murphy Oil Corporation and Tenneco Oil Company for alleged deficiencies in gasoline taxes paid by them during the years 1971 through 1973. In 1974, the Collector sought to make the assessments against the two oil companies who then, pursuant to R.S. 47:1431, petitioned the Board of Tax Appeals for relief. After a consolidated hearing, the Board vacated and set aside the assessments...

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