Legal Opinion
In Re Succession of Halligan
Louisiana Court of Appeal
Decided September 17, 2004No. 2003 CA 1168PublishedCited by 3 opinions
1Opinion of the Court
887 So.2d 109 (2004)
SUCCESSION OF Katherine Scherer Mahoney HALLIGAN
No. 2003 CA 1168.
Court of Appeal of Louisiana, First Circuit.
September 17, 2004.
Thomas Scherer Halligan, Baton Rouge, for Plaintiff-Appellant in Proper Person.
David M. Hansen, Baton Rouge, for Defendant-Appellee Louisiana Department of Revenue.
Before: CARTER, C.J., PARRO, and GUIDRY, JJ.
PARRO, J.
This appeal questions whether the entire death benefit of a non-qualified, tax-deferred, single-premium annuity, which is paid directly to a beneficiary named in the annuity following the death of the annuitant, falls within the…
2Cases cited13 opinions
- Vallo v. Gayle Oil Co., Inc.Supreme Court of Louisiana · 1994
- Helvering v. Le GierseSupreme Court of the United States · 1941
- TL James & Co., Inc. v. MontgomerySupreme Court of Louisiana · 1976
- Succession of RabouinSupreme Court of Louisiana · 1942
- Succession of HendersonSupreme Court of Louisiana · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Keodalah v. Allstate Ins. Co.Washington Supreme Court · 2019
- In Re Succession of CatchingLouisiana Court of Appeal · 2010
- Cleaver v. Western National Life Insurance Co.Louisiana Court of Appeal · 2015