Legal Opinion
Collector of Revenue v. Frost
Supreme Court of Louisiana
Decided February 15, 1961No. 45128PublishedCited by 13 opinions
1Opinion of the Court
HAWTHORNE, Justice.
The Collector of Revenue of the State of Louisiana pursuant to R.S. 47:1574 instituted this summary proceeding against Virginia C. Frost for alleged income tax deficiency for the year 1954. This is one of several such proceedings brought by the Collector of Revenue, all of which involve identical legal issues and have been consolidated in this court for argument. 1
All of the legal issues presented by this •case were decided by this court in Collector of Revenue v. Olvey, 238 La. 980, 117 So.2d 563. In that case we considered ■a plea of prematurity, a plea to the…
2Cases cited5 opinions
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Henwood v. Collector of RevenueLouisiana Court of Appeal · 1951
- Collector of Revenue v. WhitedSupreme Court of Louisiana · 1961
- Collector of Revenue v. MooreSupreme Court of Louisiana · 1961
- Collector of Revenue v. WhitedSupreme Court of Louisiana · 1961
3Cited by13 opinions
- Catahoula Parish School Board v. Louisiana Machinery Rentals, LLCSupreme Court of Louisiana · 2013
- Bridges v. SmithLouisiana Court of Appeal · 2002
- McNamara v. Electrode Corp.Louisiana Court of Appeal · 1982
- LaSalle Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- Normand v. RandazzoLouisiana Court of Appeal · 2011
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