Legal Opinion
Collector of Revenue v. Pioneer Bank and Trust Co.
Supreme Court of Louisiana
Decided February 20, 1967No. 48289PublishedCited by 12 opinions
1Opinion of the Court
McCALEB, Justice.
On June 9, 1949 the Collector of Revenue assessed Ben Beckham, Jr. for a deficiency in income taxes for the year 1945 amounting to $6,546.47, together with interest pursuant to the provisions of R.S. 47:1562 (Act 21 of 1934, Sec. 83(a), as amended). Beck-ham protested and appealed to the Board of Tax Appeals, State of Louisiana, requesting a redetermination of the deficiency set forth by the Collector. On February 14, 1950 the Board of Tax Appeals rendered its decision affirming the assessment and no appeal to the courts was thereafter taken by Beckham. The amount of taxes…
2Cases cited5 opinions
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- State v. Alden MillsSupreme Court of Louisiana · 1943
- Collector of Revenue v. OlveySupreme Court of Louisiana · 1959
- Collector of Revenue v. Pioneer Bank & Trust Co.Supreme Court of Louisiana · 1965
- Collector of Revenue v. Pioneer Bank & Trust Co.Louisiana Court of Appeal · 1966
3Cited by12 opinions
- Bridges v. SmithLouisiana Court of Appeal · 2002
- Chicago Bridge & Iron Co. v. CocrehamLouisiana Court of Appeal · 1975
- West Baton Rouge Parish Revenue Department v. Louisiana Machinery Rentals, L.L.C.Louisiana Court of Appeal · 2012
- Ortlieb Press, Inc. v. MoutonLouisiana Court of Appeal · 1972
- STATE, DEPT. OF REV. & TAX. v. Succession of PopeLouisiana Court of Appeal · 1991
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