Case Name: Robert W. O'MEARA v. COLLECTOR OF REVENUE; Maurice O'MEARA v. SAME
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1946-04-22
Citations: 210 La. 450
Docket Number: Nos. 38005, 38006
Parties: Robert W. O’MEARA v. COLLECTOR OF REVENUE. Maurice O’MEARA v. SAME.
Judges: O’NIELL, C. J., absent.
Reporter: Louisiana Reports
Volume: 210
Pages: 450–452

Head Matter:
27 So.2d 275
Robert W. O’MEARA v. COLLECTOR OF REVENUE. Maurice O’MEARA v. SAME.
Nos. 38005, 38006.
April 22, 1946.
Rehearing Denied June 14, 1946.
John B. Smullin and C. C. Bird, Jr., both of Baton Rouge, for defendant and appellant.
Moss & Graham and Kaufman & Anderson, all of Lake Charles, for petitioners-appellees.

Opinion:
HAWTHORNE, Justice.
Both of these cases involve the validity of Article 107 of the Rules and Regulations Concerning Income Taxes, promulgated in November, 1938, by the Collector of Revenue, State of Louisiana.
The issue raised in these cases has been fully determined in the case of Standard Oil Co. of New Jersey (Formerly Standard Oil Co. of Louisiana) v. Collector of Revenue, 210 La. 428, 27 So.2d 268, all three of which were treated in argument before this court as one case.
For the reasons assigned in the case of Standard Oil Co. of New Jersey (Formerly Standard Oil Co. of Louisiana) v. Col lector of Revenue, the judgment of the di: trict court in each of these cases is a firmed. ;-
O'NIELL, C. J., absent.