Legal Opinion
Arkansas Fuel Oil Corp. v. Fontenot
Supreme Court of Louisiana
Decided March 22, 1954No. 40988PublishedCited by 18 opinions
1Opinion of the Court
LeBLANC, Justice.
On October 31, 1950, the Collector of Internal Revenue for the State of Louisiana, who will hereafter be referred to as the Collector, made demand on Arkansas Natural Gas Corporation for additional corporation franchise taxes for the years 1946, 1947 and 1948 in the amount of $96,136.88. This was the amount assessed against the corporation over and above the amount of $2,581.20 which it had paid.
The Arkansas Natural Gas Corporation paid the amount demanded, and, availing itself of the provisions of LSA-R.S. 47 1576, gave notice to the Collector of its intention to file suit…
2Cases cited8 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- First Bank Stock Corp. v. MinnesotaSupreme Court of the United States · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Louisiana & Arkansas Railway Company v. GoslinSupreme Court of Louisiana · 1971
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- John Hancock Mutual Life Insurance Co. v. NeillIdaho Supreme Court · 1957
- City of Lake Charles v. WallaceSupreme Court of Louisiana · 1965
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
13 more not listed; retrieve them via the Exa API.