Legal Opinion
State v. Alden Mills
Supreme Court of Louisiana
Decided January 12, 1943No. 36791PublishedCited by 48 opinions
1Opinion of the Court
O’NIELL, Chief Justice.
This is a summary proceeding to collect additional corporation franchise taxes for the years 1933, 1934, 1935, 1936 and 1937. The suit was filed on December 8, 1941. The amount claimed, with the 20% statutory penalty and 10% attorneys’ fees, is $1,961.82. It is admitted in the plaintiff’s affidavit on which the suit is founded that the defendant paid the tax for each of the five years mentioned, amounting to $3,666.-28, but it is claimed that the amount of the tax for those years should have been $5,-152.41, and hence that the amounts paid left a shortage of $1,486.13,…
2Cases cited15 opinions
- Cox v. HartSupreme Court of the United States · 1923
- Reynolds v. United StatesSupreme Court of the United States · 1934
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- Shreveport Long Leaf Lumber Co. v. WilsonSupreme Court of Louisiana · 1940
- Etchison Drilling Co. v. FlournoySupreme Court of Louisiana · 1912
10 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Lott v. HaleySupreme Court of Louisiana · 1979
- State ex rel. Trent v. SimsWest Virginia Supreme Court · 1953
- United States v. Nebo Oil Co., IncCourt of Appeals for the Fifth Circuit · 1951
- Talbot v. Trinity Universal Insurance CompanyLouisiana Court of Appeal · 1957
- Louisiana Insurance Guaranty Ass'n v. GuglielmoLouisiana Court of Appeal · 1973
43 more not listed; retrieve them via the Exa API.