Collector of Revenue v. Frost

HAWTHORNE, Justice.

The Collector of Revenue of the State of Louisiana pursuant to R.S. 47:1574 instituted this summary proceeding against Virginia C. Frost for alleged income tax deficiency for the year 1954. This is one of several such proceedings brought by the Collector of Revenue, all of which involve identical legal issues and have been consolidated in this court for argument.1

All of the legal issues presented by this case were decided by this court in Collector of Revenue v. Olvey, 238 La. 980, 117 So.2d 563. In that case we considered a plea of prematurity, a plea to the jurisdiction,…