Legal Opinion
Higman Towing Co. v. Cocreham
District Court, E.D. Louisiana
Decided March 21, 1947No. Civil Action No. 215PublishedCited by 8 opinions
1Opinion of the Court
DAWKINS, District Judge.
Plaintiff, a citizen of the State of Texas, sues the Collector of Revenue for the State of Louisiana for the refund of $2343.-30, with interest at 2% per annum from December 22, 1943, alleged to have been paid under protest as state income taxes for the years 1939 and 1940. As the basis for jurisdiction in this court, it is alleged that the issues involve an interpretation of the Act of Congress of February 20, 1811, 2 Stat. 641, authorizing “the inhabitants of the then territory of Orleans to form a constitution and state government * ' * * with the view of admission…
2Cases cited9 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Pollard's Lessee v. HAGANSupreme Court of the United States · 1845
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- United States v. Rio Grande Dam & Irrigation Co.Supreme Court of the United States · 1899
- Coyle v. SmithSupreme Court of the United States · 1911
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Atchison, Topeka & Santa Fe Railway Co. v. BairSupreme Court of Iowa · 1983
- Reeves v. Island Creek Fuel & Transportation Co.Court of Appeals of Kentucky · 1950
- Reeves v. Island Creek Fuel & Transportation Co.Court of Appeals of Kentucky (pre-1976) · 1950
- Higman Towing Co. v. CocrehanCourt of Appeals for the Fifth Circuit · 1948
- Smith v. Center Ford, Inc.District Court, E.D. Virginia · 1999
3 more not listed; retrieve them via the Exa API.