In re the Succession of Brumfield

Bernice Addison Brumfield died on November 8, 1995. She had two children, William L. Brumfield (William) and Noel A. Brumfield (Noel). In her olographic will she bequeathed two pieces of property to her grandson, Noel Vincent Brumfield, II (Vince), and named William universal residuary legatee and executor. She gave Noel the usufruct of the property bequeathed to Vince.

The United States intervened in the succession as a creditor of Noel and filed a petition to foreclose tax liens exceeding $2.4 million against Noel’s usufructuary interest in the properties bequeathed to Vince. Noel had…