Cited by
Opinions in Louisiana that cite Collector of Revenue v. Frost, 127 So. 2d 151.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Bridges v. Smith
832 So. 2d 307
La. Ct. App. 1st Cir. 2002
-1073 , -153 (1961); Collector of Revenue v. Olvey, 238 La.
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McNamara v. Electrode Corp.
418 So. 2d 652
La. Ct. App. 1st Cir. 1982
(1961); Collector of Revenue v. Olvey, 238 La.
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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.
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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).
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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.
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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.
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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.
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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.