Legal Opinion
State v. Cohn
Supreme Court of Louisiana
Decided January 6, 1936No. 33206PublishedCited by 9 opinions
1Opinion of the Court
HIGGINS, Justice.
The state of Louisiana instituted this, proceeding against the defendant for an occupational license tax for the years 1932, 1933, and 1934, alleging that she was engaged in the city of New Orleans in the profession of “beauty specialist.” The de fendant pleaded that she was exempt from such a tax, under the express provisions of the Constitution of this state. There was judgment dismissing the suit, and the state has appealed.
The stipulation between counsel for the parties reads as follows:
“It is admitted that Madeline Cohn, defendant in rule, is engaged in the practice of…
2Cases cited7 opinions
- State v. HirnSupreme Court of Louisiana · 1894
- City of New Orleans v. BayleySupreme Court of Louisiana · 1883
- City of New Orleans v. Lagman & SonSupreme Court of Louisiana · 1891
- State v. DielenschneiderSupreme Court of Louisiana · 1892
- State Ex Rel. Garrison v. ReeveSupreme Court of Florida · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Board of Barber Examiners v. ParkerSupreme Court of Louisiana · 1938
- Rousku v. CommissionerUnited States Tax Court · 1971
- Western Co. v. SheppardCourt of Appeals of Texas · 1944
- Parish Council of Parish of East Baton Rouge v. Louisiana Highway & Heavy Branch of Associated General Contractors, Inc.Louisiana Court of Appeal · 1961
- Samper v. Indiana Department of State RevenueIndiana Supreme Court · 1952
4 more not listed; retrieve them via the Exa API.