L. L. Sugar v. State ex rel. Collector of Revenue

HARDY, Judge.

This action was instituted by plaintiffs, husband and wife, for the recovery of a deficiency income tax assessment made by the Department of Revenue of the State of Louisiana against plaintiff’s income for the taxable year of 1955. The tax, together with interest, was paid under protest and by this proceeding, under the rights granted by appropriate statutes, plaintiffs seek recovery thereof. From default judgment in favor of plaintiffs the defendant prosecutes this appeal.

The facts are undisputed. In 1952 plaintiff taxpayer, L. L. Sugar, husband of Charlotte W. Sugar, became a…