United Gas Corporation v. Fontenot

I fully concur with that portion of the majority opinion holding that the plaintiff is not entitled to recover the sum of $9,373.-91 that was included in the amount of corporate franchise tax plaintiff paid for the year 1949 without protest, it only being alleged for the first time in its petition in this case — in which it seeks to recover additional franchise taxes assessed by the Collector of Revenue following a subsequent audit of plaintiff’s records, that plaintiff did pay under protest — that this sum was an overpayment inadvertently and erroneously made.

However, in view of the facts as…