Legal Opinion
LATTER v. Fontenot
Supreme Court of Louisiana
Decided April 21, 1958No. 43174PublishedCited by 12 opinions
1Opinion of the Court
SIMON, Justice.
Pursuant to and under the authority of our statutes dealing with revenue and taxation1 the Collector of Revenue for the State of Louisiana filed a notice of assessment dated December 30, 1954 showing additional Louisiana income tax, penalty and interest, in the total sum of $9,316.45 due by Dr. Lee C. & Mrs. Shirley L. Schlesinger for the calendar year 1951, of which amount the sum of $8,031.42 was shown as delinquent income tax due and $1,285.03 shown as the amount of interest due to January 15, 1955. The notice of assessment also notified the said taxpayers that they had…
2Cases cited3 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Pinchot v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
3Cited by12 opinions
- Canter v. Koehring CompanySupreme Court of Louisiana · 1973
- Galloway v. Employers Mutual of WausauLouisiana Court of Appeal · 1974
- Windham v. Security Ins. Co. of HartfordLouisiana Court of Appeal · 1976
- Naquin v. Van CourtLouisiana Court of Appeal · 1969
- Loop, Inc. v. Collector of RevenueLouisiana Court of Appeal · 1987
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