Collector of Revenue v. Pioneer Bank & Trust Co.

BOLIN, Judge.

The Louisiana Collector of Revenue has appealed from the upholding of an excep*653tion filed in the District Court to the effect that income taxes based on an assessment, contested by the taxpayer but upheld by the Board of Tax Appeals, prescribed in three years from December 31 of the year in which the taxes became due.

This case was first appealed directly to the Supreme Court of Louisiana but was remanded to this court for further proceedings. (248 La. 571, 180 So.2d 708, 1965). In the judgment of the Supreme Court ordering the remand the reasons for such action were set forth as…