Cited by

Opinions in Louisiana that cite Collector of Revenue v. Frost, 127 So. 2d 151.

15 citing documents.

  • Tensas Parish School Board v. Louisiana Machinery Co. 94 So. 3d 1039 La. Ct. App. 1st Cir. 2012
    In addressing a companion ease the following year, , (1961), reaffirmed Olvey but added as follows: When the Collector proceeds under the first alternative procedure named in La.
  • Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery Co. 98 So. 3d 407 La. Ct. App. 1st Cir. 2012
    980 , (1959) and Collector of Revenue *413 v. Frost, , (1961)); but cf. Caldwell Parish School Bd.
  • Lasalle Parish School Board v. Louisiana MacHinery Rentals, LLC La. Ct. App. 3d Cir. 2012
    Similarly, So.2d 151 (La.1961), our supreme court found that the statute 4 providing for a summary proceeding to enforce and collect taxes, La.R.S.
  • Lasalle Parish School Board v. Louisiana MacHinery Company, LLC La. Ct. App. 3d Cir. 2012
    Similarly, So.2d 151 (La.1961), our supreme court found that the statute 4 providing for a summary proceeding to enforce and collect taxes, La.
  • LaSalle Parish School Board v. Louisiana Machinery Rentals, LLC 92 So. 3d 1232 La. Ct. App. 1st Cir. 2012
    Similarly, , our supreme court found that the statute ^providing for a summary proceeding to enforce and collect taxes, La.
  • LaSalle Parish School Board v. Louisiana Machinery Co. 92 So. 3d 1238 La. Ct. App. 1st Cir. 2012
    Similarly, , our supreme court found that the statute | ¿providing for a summary proceeding to enforce and collect taxes, La.
  • Normand v. Randazzo 85 So. 3d 707 La. Ct. App. 5th Cir. 2011
    Similarly, , (1961), our supreme court found that the statute providing for a summary proceeding to enforce and collect taxes, La.
  • Bridges v. Smith 832 So. 2d 307 La. Ct. App. 1st Cir. 2002
    -1073 , -153 (1961); Collector of Revenue v. Olvey, 238 La.
  • McNamara v. Electrode Corp. 418 So. 2d 652 La. Ct. App. 1st Cir. 1982
    (1961); Collector of Revenue v. Olvey, 238 La.
  • Flowers, Inc. v. Rausch 354 So. 2d 641 La. Ct. App. 1st Cir. 1977
    980 , , ), and, whenever one of these remedies is exerted to final conclusion and the tax assessment or judgment, as the case may be, becomes executory by distraint or otherwise, the status of the tax claim is thus transformed into an assessment or a judgment enforceable by seizure, garnishment or distraint.
  • Musso v. State ex rel. Collector of Revenue 268 So. 2d 90 La. Ct. App. 1st Cir. 1972
    The second and third methods set forth above have been upheld by the Supreme Court as constitutional without any prior hearing, , (1961).
  • Collector of Revenue v. Pioneer Bank and Trust Co. 196 So. 2d 270 La. 1967
    980 , , ), and, whenever one of these remedies is exerted to final conclusion and the tax asesssment or judgment, as the case may be, becomes executory by distraint or otherwise, the status of the tax claim is thus transformed into an assessment or a judgment enforceable by seizure, garnishment or distraint.
  • Collector of Revenue v. Whited 127 So. 2d 154 La. 1961
    the judgment appealed from dismissing the Collector of Revenue’s suit is annulled, reversed, and set aside, and the case is remanded to the district court for further proceedings according to law and consistent with the views there expressed.
  • Collector of Revenue v. Whited 127 So. 2d 155 La. 1961
    the judgment appealed from dismissing the Collector of Revenue’s suit is annulled, reversed, and set aside, and the case is remanded to the district court for further proceedings according to law and consistent with the views there expressed.
  • Collector of Revenue v. Moore 127 So. 2d 154 La. 1961
    the judgment appealed from dismissing the Collector of Revenue’s suit is annulled, reversed, and set aside, and the case is remanded to the district court for further proceedings according to law and consistent with the views there expressed.