Collector of Revenue v. Tenneco Oil Co.

CHASEZ, Judge.

This suit is pursuant to a rule for taxes filed by the Collector of Revenue against Tenneco Oil Company in Civil District Court for the Parish of Orleans. Originally a warrant of distraint was issued for unpaid sales taxes due from the Bludworth Construction Company of Houston, Texas to the State of Louisiana. Subsequent to this warrant a notice of levy was served on the registered agent of Tenneco Oil Company, ordering the surrender of all property or rights to property of Bludworth Construction Company possessed by Tenneco Oil Company. Tenneco has refused to honor this levy…