Legal Opinion

Collector of Revenue v. Mossler Acceptance Co.

Louisiana Court of Appeal

Decided March 14, 1962No. 5473PublishedCited by 9 opinions

1Opinion of the Court

ÉLLÍS, Judge.

As a result of an audit by the Collector of Revenue of the defendant’s 1957 Corporation Franchise tax return, filed pursuant to LSA-R.S. 47:601 et seq., and after due notice of a proposed assessment of additional taxes of $6,291.00 together with interest thereon, and the payment by the defendant of an additional sum of $166.50 together with interest thereon and a refusal to pay the balance of $6,124.50 of the Collector’s original demand, the latter, on the 27th day of December, 1960 proceeded herein by summary process under the provisions of LSA-R.S. 47:1574, for judgment…

2Cases cited19 opinions

  1. State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
  2. State Ex Rel. Kemp v. City of Baton RougeSupreme Court of Louisiana · 1949
  3. State Ex Rel. Fitzpatrick v. GraceSupreme Court of Louisiana · 1936
  4. Carso v. Board of Liquidation of State DebtSupreme Court of Louisiana · 1944
  5. State v. MaitrejeanSupreme Court of Louisiana · 1939

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3Cited by9 opinions

  1. Truitt v. Board of Public WorksCourt of Appeals of Maryland · 1966
  2. Danna v. Commissioner of InsuranceLouisiana Court of Appeal · 1970
  3. LA Frey & Sons v. Lafayette Parish School BoardLouisiana Court of Appeal · 1972
  4. Springhill Lake Investors Ltd. Partnership v. Prince George's CountyCourt of Special Appeals of Maryland · 1997
  5. Traigle v. P. P. G. Industries, Inc.Louisiana Court of Appeal · 1975

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

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