O'Meara v. Collector of Revenue

Supreme Court of Louisiana

O'Meara v. Collector of Revenue

27 So. 2d 275, 210 La. 450, 1946 La. LEXIS 805

CourtSupreme Court of Louisiana

DecidedApril 22, 1946

DocketNos. 38005, 38006.

StatusPublished

This text of 27 So. 2d 275 (O'Meara 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

O'Meara v. Collector of Revenue, 27 So. 2d 275, 210 La. 450, 1946 La. LEXIS 805 (La. 1946).

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Opinion

HAWTHORNE, Justice.

Both of these cases involve the validity of Article 107 of the Rules and Regulations Concerning Income Taxes, promulgated in November, 1938, by the Collector of Revenue, State of Louisiana.

The issue raised in these cases has been fully determined in the case of Standard Oil Co. of New Jersey (Formerly Standard Oil Co. of Louisiana) v. Collector of Revenue, 210 La. 428, 27 So.2d 268, all three of which were treated in argument before this court as one case.

For the reasons assigned in the case of Standard Oil Co. of New Jersey (Formerly Standard Oil Co. of Louisiana) v. Col *452 lector of Revenue, the judgment of the di: trict court in each of these cases is a firmed. ;-

O’NIELL, C. J., absent.

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