Legal Opinion

Collector of Revenue v. Maison Blanche Corp.

Louisiana Court of Appeal

Decided January 23, 1961No. 53PublishedCited by 1 opinion

1Opinion of the Court

McBRIDE, Judge.

The Collector of Revenue for the State of Louisiana instituted a' summary action against Maison Blanche Corporation, a domestic corporation, to collect additional corporate franchise taxes for the years 1952 through 1956, in the principal sum of $21,-086.91, plus interest, attorney’s fees, and penalties. LSA-R.S. 47:601, 47:1517, 47:-1601, 47:1574. All of the facts alleged by the Collector shall be accepted as prima facie true and as constituting a prima facie case and the burden of proof to establish anything to the contrary shall rest wholly on defendant. LSA-R.S. 47:1574(4).

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2Cases cited10 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Lucas v. EarlSupreme Court of the United States · 1930
  3. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  4. Higgins v. SmithSupreme Court of the United States · 1940
  5. Griffiths v. CommissionerSupreme Court of the United States · 1939

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3Cited by1 opinion

  1. Portal Boat Co. v. StephensLouisiana Court of Appeal · 1986

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