Case Name: COLLECTOR OF REVENUE, State of Louisiana, Plaintiff-Appellant, v. F. M. RUNDELL, d/b/a Rundell's Chicken Loaf Restaurant, Defendant-Appellee
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 1953-12-29
Citations: 72 So. 2d 754
Docket Number: No. 8029
Parties: COLLECTOR OF REVENUE, State of Louisiana, Plaintiff-Appellant, v. F. M. RUNDELL, d/b/a Rundell’s Chicken Loaf Restaurant, Defendant-Appellee.
Judges: HARDY, J., dissents.
Reporter: Southern Reporter, Second Series
Volume: 72
Pages: 754–754

Head Matter:
COLLECTOR OF REVENUE, State of Louisiana, Plaintiff-Appellant, v. F. M. RUNDELL, d/b/a Rundell’s Chicken Loaf Restaurant, Defendant-Appellee.
No. 8029.
Court of Appeal of Louisiana. Second Circuit.
Dec. 29, 1953.
On Rehearing May 26, 1954.
Clyde C. Russell, Jena, for appellant.
Vincent Hazleton, Alexandria, for ap-pellee.

Opinion:
GLADNEY, Judge.
This action presents a summary proceeding by the Collector of Revenue, State of Louisiana, for the purpose of collecting sales taxes. The issues herein presented are identical with those presented in Collector of Revenue v. Rundell, La.App., 72 So.2d 749. For the reasons and findings set out in that opinion, the motion to dismiss the appeal is denied, the exception of no cause or right of action and plea of prescription filed herein are overruled, and the case is remanded for further proceedings not inconsistent with the views herein expressed. The taxation of costs to await a final determination of-the case..