Loop, Inc. v. Collector of Revenue

REDMANN, Chief Judge.

The Louisiana collector of revenue assessed corporate franchise taxes of $1,595,-539 against Loop, Inc. The board of tax appeals vacated that assessment. The collector filed a petition for review within the 30-day period allowed by statute to do so, in the district court of Loop’s principal office as stated by Loop in its appeal to the board. Loop, having meanwhile moved its principal office to an adjacent parish (and having sent notice of its intent to move to the collector), excepted to the venue. The exception was sustained and, ultimately, the supreme court…