Texas Company v. Cooper
Supreme Court of Louisiana
1Opinion of the Court
TATE, Justice.
The Texas Company brought suit to recover income taxes paid under protest for the years 1950, 1951, and 1952, in the total amount of $1,183,539.44, and appeals from judgment dismissing its demand.
The central questions of this appeal concern whether the Collector (as held by the trial court) may — for Louisiana state income tax purposes — require the taxpayer to report his income by the separate accounting method, rather than (as the taxpayer argues) the taxpayer having the right to use a statutory apportionment method. The crux of the taxpayer’s position is its argument that the…
Also in this document: Dissent.
2Cases cited14 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Shell Oil Co. v. Iowa Department of RevenueSupreme Court of the United States · 1988
- Loeblich v. GarnierLouisiana Court of Appeal · 1959
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1985
- Webb Resources, Inc. v. McCoySupreme Court of Kansas · 1965
- State ex rel. Arizona Department of Revenue v. Talley Industries, Inc.Court of Appeals of Arizona · 1994
7 more not listed; retrieve them via the Exa API.