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HIGMAN TOWING CO. v. COCREHAM

Civil Action No. 215.

70 F.Supp. 628 (1947)

HIGMAN TOWING CO. v. COCREHAM, Acting Collector of Revenue of Louisiana.

District Court, E. D. Louisiana, Baton Rouge Division.

March 21, 1947.

Attorney(s) appearing for the Case

L. J. Benckenstein, of Beaumont, Tex., and L. K. Benson, of New Orleans, La., for plaintiff.

Fred S. LeBlanc and John B. Smullin, both of Baton Rouge, La., for defendant.

DAWKINS, District Judge.

Plaintiff, a citizen of the State of Texas, sues the Collector of Revenue for the State of Louisiana for the refund of $2343.30, with interest at 2% per annum from December 22, 1943, alleged to have been paid under protest as state income taxes for the years 1939 and 1940. As the basis for jurisdiction in this court, it is alleged that the issues involve an interpretation of the Act of Congress of February 20, 1811, 2 Stat. 641, authorizing...

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