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SOUTH CENTRAL BELL TEL. CO. v. TRAIGLE

No. 62011.

367 So.2d 1143 (1978)

SOUTH CENTRAL BELL TELEPHONE COMPANY v. Joseph N. TRAIGLE, Collector of Revenue, State of Louisiana.

Supreme Court of Louisiana.

Rehearing Denied March 16, 1979.

Attorney(s) appearing for the Case

Robert G. Pugh, Shreveport, for defendant-applicant.

Rexford L. Hawkins, Louisville, Ky., J. Robert Fitzgerald, New York City, Victor A. Sachse, Jr., Baton Rouge, for South Central Bell Tel. Co.

DIXON, Justice.

This is a suit to recover transportation and communication utilities taxes paid under protest by South Central Bell Telephone Company. We granted writs on the Collector's application when the Court of Appeal reversed the district court's judgment in favor of the Collector. 357 So.2d 610 (La. App. 1st Cir. 1978).

R.S. 47:1001 et seq.1 levies a tax based on gross receipts of certain...

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