Legal Opinion

Collector of Revenue v. Rundell

Louisiana Court of Appeal

Decided December 29, 1953No. 8028PublishedCited by 5 opinions

1Opinion of the Court

GLADNEY, Judge.

The Collector of Revenue of the State of Louisiana has perfected a devolutive appeal from a judgment rendered May 15, 1953, sustaining an exception of no cause and no right of action with dismissal of his summary proceeding brought under LSA-R.S. 13:5031, 5032, 5033 and 5034 and LSA-R.S. 47:1574 for the purpose of collecting Louisiana sales taxes for the period of February, June, August, October and November, 1947, through June 7, 1948. ■ In this court a joint motion consolidated this case with 72 So.2d 754, between the same parties, the issues in each being identical.

Appellee…

2Cases cited6 opinions

  1. State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
  2. Evans v. HamnerSupreme Court of Louisiana · 1946
  3. Oil Well Supply Co. v. Red Iron Drilling Co.Supreme Court of Louisiana · 1946
  4. State v. Ernest M. Loeb Co.Louisiana Court of Appeal · 1942
  5. Collector of Revenue v. RundellLouisiana Court of Appeal · 1953

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Concordia Parish School Bd. v. RussLouisiana Court of Appeal · 1986
  2. State v. Star EnterpriseLouisiana Court of Appeal · 1996
  3. Collector of Revenue v. FrostSupreme Court of Louisiana · 1960
  4. Collector of Revenue v. RundellLouisiana Court of Appeal · 1953
  5. Collector of Revenue v. RundellLouisiana Court of Appeal · 1953

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