Henwood v. Collector of Revenue

Supreme Court of Louisiana

Henwood v. Collector of Revenue

49 So. 2d 17, 218 La. 291, 1950 La. LEXIS 1073

CourtSupreme Court of Louisiana

DecidedNovember 6, 1950

DocketNo. 39051

StatusPublished

Cited by1 cases

This text of 49 So. 2d 17 (Henwood v. Collector of Revenue) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Henwood v. Collector of Revenue, 49 So. 2d 17, 218 La. 291, 1950 La. LEXIS 1073 (La. 1950).

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Opinion

FRUGE, Justice ad hoc.

This case involves an alleged income tax deficiency in the amount of $1,455.28, with interest of $320.16, or a total claim of $1,-775.44. Since only a question of prescrip[294]*294tion is involved, and the legality or constitutionality, vel non, of the tax is not at issue in this case and the amount claimed is less than $2,000.00, this court is without appellate jurisdiction. Const, of 1921, Art. VII, Sec. 10.

It is ordered that this case be transferred to the Court of Appeal, First Circuit, pursuant to the provisions of Act No. 19 of 1912, provided that the record shall be filed in that court within 30 days from the date on which' this decree shall become final, otherwise the appeal shall be dismissed. The appellant is to pay the costs of this Court, and all other costs shall abide the final disposition of the case.

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FRUGE, Justice ad hoc.

This case involves an alleged income tax deficiency in the amount of $1,455.28, with interest of $320.16, or a total claim of $1,-775.44. Since only a question of prescrip[294]*294tion is involved, and the legality or constitutionality, vel non, of the tax is not at issue in this case and the amount claimed is less than $2,000.00, this court is without appellate jurisdiction. Const, of 1921, Art. VII, Sec. 10.

It is ordered that this case be transferred to the Court of Appeal, First Circuit, pursuant to the provisions of Act No. 19 of 1912, provided that the record shall be filed in that court within 30 days from the date on which' this decree shall become final, otherwise the appeal shall be dismissed. The appellant is to pay the costs of this Court, and all other costs shall abide the final disposition of the case.

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Bluebook (online)

49 So. 2d 17, 218 La. 291, 1950 La. LEXIS 1073, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henwood-v-collector-of-revenue-la-1950.

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