No. 9635 Precedential Processed

Stream v. Louisiana State Collector of Revenue

Louisiana Court of Appeal, First Circuit · Filed December 17, 1973 · 288 So. 2d 926

Also decided on this docket: La. Ct. App. 1st Cir., March 7, 1979 368 So. 2d 1206; La. Ct. App. 1st Cir., December 27, 1961 136 So. 2d 720; La. Ct. App. 1st Cir., March 28, 1927 6 La. App. 75; La. Ct. App. 1st Cir., January 31, 1927 6 La. App. 682; La. Ct. App. 4th Cir., March 7, 1979 368 So. 2d 1206

Cited by

Stream v. Louisiana State Collector of Revenue 296 So. 2d 274 La. 1974
In Re Gulf Oxygen-Welders Sup. Prof. Shar. P. & T. Agr. 291 So. 2d 887 La. Ct. App. 3d Cir. 1974

Authorities cited

Identified automatically; this list may not be exhaustive.

Acosta v. Board of Commissioners 201 So. 2d 19
Acosta v. Board of Commissioners 251 La. 789

Opinion text

WATSON, Judge ad hoc. In this litigation, Harold H. Stream, II, and his wife, Matilda Gray Stream, are suing the Louisiana State Collector of Revenue, alleging that LSA-R.S. 47:55(5), as amended by Act 258 of 1970, is unconstitutional under the 14th Amendment of the United States Constitution and under Article 1, Section 2 of the Louisiana Constitution. From an adverse judgment in the trial court, the Streams have appealed to this court. The principal argument on appeal is that the State is allowed by the terms of Article 10, Section 1 of the Louisiana Constitution to levy an income tax only against “net income,” and “net income” does not include the amount paid as federal income tax. Accordingly, appellants maintain that the State is precluded from collecting an income tax on sums paid as federal income tax. We do not have jurisdiction of the appeal since it involves the constitutionality of a tax, which is within the exclusive appellate jurisdiction of the Louisiana Supreme Court. Article 7, Section 10, Louisiana Constitution. Acosta v. Board of Commissioners of Lake Borgne Basin Levee District, 201 So.2d 19 (La.App. 4 Cir. 1967) affirmed 251 La. 789 , 206 So.2d 496 (1968). Accordingly, we transfer the appeal to the Louisiana Supreme Court. LSA-C.C. P. art. 2162; Acosta v. Board of Commissioners of Lake Borgne Basin Levee District, supra. Appellants are granted sixty days to perfect the transfer; otherwise, the appeal is to stand as dismissed. Transferred to Louisiana Supreme Court.