Louisiana Oil Refining Co. v. Louisiana Tax Commission

On January 1, 1927, plaintiff owned certain tank ears; on January 21st it sold all of said cars to the Union Tank Car Company, and delivery followed in due course thereafter; on February 9th plaintiff notified defendant that said cars had been sold and that plaintiff was no longer the owner thereof; later during the year defendant assessed said cars to plaintiff, over plaintiff’s protest, and refused to assess said tank cars to the Union Tank Car Company, plaintiff’s vendee.

This is a suit to cancel said assessment against plaintiff and to enjoin the collection of any taxes based thereon.…