Legal Opinion

Bartlett v. Collector of Revenue

Louisiana Court of Appeal

Decided April 25, 1973No. 4147PublishedCited by 4 opinions

1Opinion of the Court

HOOD, Judge.

The original defendant, Collector of Revenue of the State of Louisiana, appealed from what it considered to be a final judgment of the trial court. We have concluded that an appealable judgment has not been rendered in this case, and for that reason the appeal must be dismissed.

Plaintiff, T. R. Bartlett, d/b/a South Rapides Gravel Company, appealed to the Board of Tax Appeals of the State of Louisiana for a redetermination of an assessment of severance taxes made by the Collector of Revenue. That proceeding was instituted under the provisions of LSA-R.S. 47:1431. After a hearing,…

2Cases cited3 opinions

  1. Guidry v. Seacoast Products, Inc.Louisiana Court of Appeal · 1968
  2. Riels v. HowellLouisiana Court of Appeal · 1970
  3. Baltzar v. WilliamsLouisiana Court of Appeal · 1971

3Cited by4 opinions

  1. Bartlett v. Collector of RevenueLouisiana Court of Appeal · 1973
  2. Peoples' Enterprise, Inc. v. LandryLouisiana Court of Appeal · 1974
  3. Deville v. Defending Attorneys for Continental Oil Co.Louisiana Court of Appeal · 1983
  4. Succession of MillerLouisiana Court of Appeal · 1978

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