Collector of Revenue v. Maison Blanche Corp.
Louisiana Court of Appeal
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
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Griffiths v. CommissionerSupreme Court of the United States · 1939
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3Cited by1 opinion
- Portal Boat Co. v. StephensLouisiana Court of Appeal · 1986