Blanchard v. Collector of Revenue

LOTTINGER, Judge.

On October 17, 1956, notices of deficiency in tax assessments were forwarded by the Collector of Revenue to Alva G. Blanchard and his wife, Mrs. Mary Davidson Blanchard. These notices were sent pursuant to LSA-R.S. 47:1565. On November 20, 1956, the petitioners filed petitions for redeter-mination with the Board of Tax Appeals. The collector took no action in the matter until February 13, 1957 when he filed answers to the petitions. Petitioners moved that the Board dismiss the cases because the answers of the collector were not filed within a thirty-day delay in accordance…