Legal Opinion
Succession of Hyams
Louisiana Court of Appeal
Decided May 8, 1967No. 2547PublishedCited by 4 opinions
1Opinion of the Court
CHASEZ, Judge.
Chapman H. Hyams, III died at his domicile in the City of New Orleans on the 12th day of September, 1964. He left a last will and testament, under the terms of which he made a bequest to the Times-Picayune Publishing Company Profit-Sharing Retirement Trust. This legacy constituted 5/24ths of his residuary estate.
The testamentary executor of this estate filed a rule against the Inheritance Tax Collector for the. Parish of Orleans, directing him to show cause why this legacy should not be adjudged to be exempt from the payment of Louisiana Inheritance Taxes and Estate Transfer…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Mattingly v. VialSupreme Court of Louisiana · 1939
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- Ruston Hospital, Inc. v. RiserLouisiana Court of Appeal · 1966
- People Ex Rel. Carr v. Alpha Pi of Phi Kappa Sigma Educational Ass'n of the UniversityIllinois Supreme Court · 1927
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3Cited by4 opinions
- Traigle v. FAIRGROUNDS CORPORATIONLouisiana Court of Appeal · 1974
- McDonald v. Director, Division of TaxationNew Jersey Tax Court · 1989
- Succession of HyamsSupreme Court of Louisiana · 1967
- McNamara v. Leslie Ardoin, Inc.Louisiana Court of Appeal · 1978