Succession of Lindsey

BOLIN, Judge.

From judgment decreeing the Louisiana Inheritance Tax should be computed on the entire corpus of a Louisiana trust, the remainder of which would pass to a tax exempt charitable institution upon the death of the income beneficiary, the testamentary ■executor appeals. In this court the inheritance tax collector filed an exception of no cause or right of action.

James M. Lindsey, who was married but once, died testate in April 1964, survived by his wife. No children having been born of the marriage and his parents having predeceased him, he left no forced heirs. After providing for…