Collector of Revenue v. Hunt

SANDERS, Justice.

The Louisiana Collector of Revenue instituted this action against the defendants, husband and wife, to recover an alleged income tax deficiency of $21,751.80 for the year 1953, with interest and attorney fees. The taxpayers contested the legality of the tax assessment under the state law and, in the alternative, pleaded the unconstitutionality of the state income tax statute if it is interpreted in a manner to require payment of the tax.

The district court sustained a motion for a summary judgment in favor of the Collector. The taxpayers have appealed.

The facts are not in the…