Barbin v. State ex rel. Dept. of Revenue, No. 56018

No. 56018 | La. | Apr 11, 1975

Lead Opinion

In re: Joseph N. Traigle, Collector of Revenue applying for certiorari, or writ of review, to the Court of Appeal, First Circuit, Parish of East Baton Rouge, 307 So. 2d 140" date_filed="1974-12-16" court="La. Ct. App." case_name="Barbin v. State ex rel. Department of Revenue">307 So.2d 140.

Writ denied. There is no error in the judgment below.

BARHAM and DIXON, JJ., are of the opinion writ should be granted.

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Concurrence Opinion

TATE, J.,

concurs in the denial, because the collector’s alternative position that the proceeds to the machine owners are taxable as leases or rentals, La.R.S. 47:302, subd. B, was not raised prior to the application to this court.