REALTY MART, INC. v. COLLECTOR OF REVENUE

No. 12664.

374 So.2d 143 (1979)

REALTY MART, INC. v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

July 16, 1979.


Attorney(s) appearing for the Case

Gregory A. Pletsch, David Irvin Couvillion, Theodore L. Jones, Baton Rouge, counsel for plaintiff-appellant Realty Mart, Inc.

W. Steven Mannear, Dept. of Revenue & Taxation, Baton Rouge, counsel for defendant-appellee Collector of Revenue.

Before LANDRY, COVINGTON and PONDER, JJ.


PONDER, Judge.

Plaintiff appealed from the trial court's affirmation of the determination of the Board of Tax Appeals that plaintiff's base for computing its occupational license tax as a real estate broker should include commissions paid to real estate salesmen.

The sole issue is the correctness of that conclusion. The Board of Tax Appeals held that they should be included. The trial court affirmed on judicial review. We affirm on appeal.

The facts...

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