Succession of Spillers v. Secretary of the Department of Revenue & Taxation

YELVERTON, Judge.

This is an appeal from the trial court’s dismissal of a rule filed by the State of Louisiana, Department of Revenue and Taxation, to determine inheritance taxes owed by the heirs of Roscoe Spillers. The trial court found that the heirs paid the correct amount due, and ruled against the State’s contention that the heirs owed more inheritance taxes. The State appeals the dismissal.

The heirs filed a Louisiana Inheritance Tax Return with the Lafayette District Office of the Department of Revenue and Taxation. In the return a deduction from the gross estate was made for medical…