Succession of Popp
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Hugh C. Cage, Judge. Proceeding by the Succession of John P. Popp against Thomas Connell, Inheritance Tax Collector. Judgment for the Succession, and the Inheritance Tax Collector appeals.
1Opinion of the CourtProvosty, J.
Mrs. Popp died in Mississippi, where she and her husband, John P. Popp, were then residing, in 1910. The inheritance tax collector claims an inheritance tax of her succession, because the property *467left by her was situated in Louisiana. It consisted of one-half of $397,308 of securities which as a whole belonged to the community of acquSts and gains that had existed between her and her husband, and was kept by him in his bank box in this city. He ■continued in possession of this property, and retained it until his death in September, 1918. His second wife and universal legatee resists the tax…
2Cases cited10 opinions
- Cahen v. BrewsterSupreme Court of the United States · 1906
- Succession of StaufferSupreme Court of Louisiana · 1907
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
- National Fire Ins. v. Board of AssessorsSupreme Court of Louisiana · 1908
- Succession of PackwoodSupreme Court of Louisiana · 1845
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3Cited by16 opinions
- State v. Alden MillsSupreme Court of Louisiana · 1943
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- State v. Great Atlantic & Pacific Tea Co.Supreme Court of Louisiana · 1938
- State Ex Rel. Tulane Homestead Ass'n v. MontgomerySupreme Court of Louisiana · 1936
- Robinson v. RobinsonSupreme Court of Louisiana · 2001
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