Legal Opinion
In re the Succession of Smith
Louisiana Court of Appeal
Decided October 18, 1991No. 90 CA 0859PublishedCited by 6 opinions
1Opinion of the Court
CRAIN, Judge.
H. Newton Smith, Jane Pharr Gage and Katherine Gage (Legatees) are residuary legatees and Jane Pharr Gage and Katherine Gage are additionally particular legatees of the last will and testament of decedent, Augusta Sherard Smith. H. Newton Smith and Jane Pharr Gage were also appointed testamentary co-executors. The Louisiana Department of Revenue and Taxation (Department) claimed that additional inheritance taxes were due because the Legatees were not entitled to the tax exemption and favorable tax rate applicable to collaterals pursuant to La.R.S. 47:2402(2) and 2403(B) but…
2Cases cited2 opinions
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
- Succession of OliverLouisiana Court of Appeal · 1989
3Cited by6 opinions
- A.M.A. Distributors, Inc. v. School Board of the Parish of IbervilleLouisiana Court of Appeal · 1999
- J & B Publishing Co. v. Secretary, Dept. of Rev.Louisiana Court of Appeal · 2000
- Ocean Energy, Inc. v. Plaquemines Parish GovernmentLouisiana Court of Appeal · 2003
- In re Succession of SmithSupreme Court of Louisiana · 1992
- Opinion Number, Louisiana Attorney General Reports2006
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