Legal Opinion
Sugar v. State ex rel. Collector of Revenue
Supreme Court of Louisiana
Decided June 4, 1962No. 45921PublishedCited by 5 opinions
1Opinion of the Court
HAMLIN, Justice.
In the exercise of our supervisory jurisdiction (Art. VII, Sec. 11, La.Const.1921, LSA), we granted certiorari in this tax matter to review a judgment of the Court of Appeal, Second Circuit,1 which affirmed a judgment of the trial court in favor of plaintiffs in the sum of $5,712.18, together with interest until paid.2
Plaintiffs, L. L. and Charlotte W. Sugar, husband and wife, excluded from their 1955 Louisiana Income Tax Return, a certain item which they claimed was exempt from Louisiana Income Tax under LSA-R.S. 47:51. The correctness of their contention is the question…
2Cases cited29 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Graves v. ElliottSupreme Court of the United States · 1939
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Graves v. SchmidlappSupreme Court of the United States · 1942
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3Cited by5 opinions
- In Re Howard Marshall Char. Remainder Annuity TrustSupreme Court of Louisiana · 1998
- North Baton Rouge Dev. Co., Inc. v. Collector of Rev.Supreme Court of Louisiana · 1974
- Robinson v. Houston Fire & Casualty Co.Louisiana Court of Appeal · 1967
- Johnson v. Collector of RevenueSupreme Court of Louisiana · 1964
- Johnson v. Collector of RevenueSupreme Court of Louisiana · 1964