Legal Opinion
State v. Bisso Realty & Investment Co.
Supreme Court of Louisiana
Decided February 7, 1936No. 33749PublishedCited by 11 opinions
1Opinion of the Court
HIGGINS, Justice.
The state of Louisiana instituted a summary action against the defendant, a domestic corporation, to collect additional corporation franchise taxes for the years of 1933 and 1934.
The defendant admitted liability for the tax of 1933, but denied that it owed an additional tax for the year 1934, averring that at the close of its fiscal year ending June, 1934, there was issued and outstanding capital of the value of $276,000 from which it had the right to deduct a deficit of $108,807.45, leaving a balance of $167,-192.53, representing the value of its capital stock, as reflected…
2Cases cited17 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State v. Stewart Bros. Cotton Co.Supreme Court of Louisiana · 1939
- Higgins, Inc. v. WalkerLouisiana Court of Appeal · 1961
- State v. Banana Selling Co.Supreme Court of Louisiana · 1936
- State v. Louisiana Navigation Fisheries Co.Louisiana Court of Appeal · 1942
- Collector of Revenue v. Maison Blanche Corp.Louisiana Court of Appeal · 1961
6 more not listed; retrieve them via the Exa API.