Legal Opinion
Succession of Givanovich
Supreme Court of Louisiana
Decided March 21, 1898No. 12,390PublishedCited by 5 opinions
APPEAL from the Tenth Judicial District Court for the Parish of Natchitoches. Hunter, J.
1Opinion of the Court
The opinion of the court was delivered by
Watkins, J.
The Charity Hospital of the city of New Orleans through the State of Louisiana opposed the homologation of the account stated by the executor claiming from the succession ten per centum on all sums of money going to foreign legatees, under and in pursuance of Act 130 of 1894, the residuary legatee being a citizen of the Empire of Austria-Hungary, and the particular legatees having the same citizenship.
The executor proposing the distribution of funds, takes the position that the succession of the deceased testator is not liable for the tax,…
2Cited by5 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Hubbard v. LoweDistrict Court, S.D. New York · 1915
- Succession of BrowerSupreme Court of Louisiana · 1955
- Salt Lake City Corp. v. HaikUtah Supreme Court · 2020
- State ex rel. Kilbourne v. DugasLouisiana Court of Appeal · 1967