Succession of Bolan

The inheritance tax collector for the parish of Orleans appeals from a judgment refusing to impose the penalties claimed by him for an alleged delay in the payment of inheritance taxes.

Mrs. Margaret Bolán Gibbons died intestate November 30,1910. John T. Gibbons, hex-husband, died intestate March 21, 1924. At the time of her death, the estate of Mrs.' Gibbons consisted of her undivided one-half interest in the property of the marital community, which was inherited by her six children, issue of her marriage, subject to the usufruct in favor of her surviving husband,.

After the death of his wife,…