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PELTO OIL CO. v. COLLECTOR OF REVENUE, ETC.

Nos. 10639, 10640 and 10641.

384 So.2d 533 (1980)

PELTO OIL COMPANY v. COLLECTOR OF REVENUE OF the STATE OF LOUISIANA (two cases). SOUTHDOWN, INC. v. COLLECTOR OF REVENUE OF the STATE OF LOUISIANA.

Court of Appeal of Louisiana, Fourth Circuit.

May 13, 1980.

Attorney(s) appearing for the Case

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, Thomas C. Keller, Robert R. Casey and Rudolph R. Ramelli, New Orleans, for Pelto Oil Co. and Southdown, Inc., plaintiffs-appellants.

Riley F. Boudreaux, Jr., Lutcher, for Collector of Revenue, defendant-appellee.

Before SAMUEL, LEMMON and GULOTTA, JJ.

SAMUEL, Judge.

Plaintiffs in these consolidated suits appeal from a judgment of the Civil District Court for the Parish of Orleans upholding a decision of the Board of Tax Appeals for the State of Louisiana which held certain certificates of deposit and United States Government securities did not obtain a business situs and that the commercial domicile of Pelto Oil Company was the State of Louisiana rather than the State of Texas, thereby making these securities subject...

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