Lewis v. Fontenot

These three cases were filed in 1935 by Miss Agnes E. Lewis in propria persona, as the representative o£ other heirs of Mr. and Mrs. John B. Lewis, and as testamentary executrix of the Succession of John B. Lewis. The appeals were submitted and argued together and we dispose of them in one opinion.

In No. 9172 Miss Lewis sought to recover $60,000 income tax alleged to have been erroneously and illegally collected from John B. Lewis for the years 1913 to 1926, inclusive. On March 29, 1939, after a hearing, the court sustained an exception of incapacity of the plaintiff and dismissed the cause.

In…