Legal Opinion
American Creosote Works, Inc. v. Collector of Revenue of Louisiana
Louisiana Court of Appeal
Decided March 3, 1958No. 21009PublishedCited by 3 opinions
1Opinion of the Court
McBRIDE, Judge.
The question before the court is whether the American Creosote Works, Inc., owes occupational license taxes to the State of Louisiana for the- years 1952 and 1953 in the sum of $900, together with interest and penalties thereon. The Collector of Revenue determined that said corporation was engaged in the business of retail dealer selling in large quantities to certain consumers within the meaning of LSA-R.S. 47:353.1 and levied against it a license tax for said years in said amount. Feeling aggrieved, the corporation took an appeal, *246under LSA-R.S. 47:1433, to the Board of Tax…
2Cases cited7 opinions
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- Carpenter v. Carman Distributing Co.Supreme Court of Colorado · 1943
- Stolze Lumber Co. v. StrattonIllinois Supreme Court · 1944
- Palmer v. PerkinsSupreme Court of Colorado · 1949
- Department of Revenue v. Jennison-Wright Corp.Illinois Supreme Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Codesco, Inc. v. Collector of RevenueLouisiana Court of Appeal · 1978
- Dental Arts, Inc. v. Collector of RevenueLouisiana Court of Appeal · 1978
- LaPeze Dental Laboratories, Inc. v. LeeLouisiana Court of Appeal · 1997