Legal Opinion
Freeman v. Collector of Revenue
Louisiana Court of Appeal
Decided March 16, 1959No. 20272PublishedCited by 2 opinions
1Opinion of the Court
REGAN, Judge.
Mrs. Richard W. Freeman initially instituted this proceeding before the Board of Tax Appeals of the State of Louisiana endeavoring to obtain a dismissal of the Collector of Revenue’s claim for $1,164.60 additional taxes for the year 1944 predicated on the disallowance of a deduction of Federal income taxes paid on capital gains which were not taxable under the State of Louisiana income tax statute.
The Board of Tax Appeals found that there was no deficiency, and from that decision the Collector of Revenue filed a petition for review by the Civil District Court for the Parish of…
2Cases cited10 opinions
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Curtis v. CommissionerUnited States Tax Court · 1944
- Brons Hotels v. CommissionerUnited States Board of Tax Appeals · 1936
- National Engraving Co. v. CommissionerUnited States Tax Court · 1944
- Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Collector of Revenue v. HuntSupreme Court of Louisiana · 1964
- Romig v. MoutonLouisiana Court of Appeal · 1967