Savoie v. Estate of Rogers

DOUCET, Judge.

Plaintiffs, Marie P. Savoie and her son, Wilson J. Savoie, brought this action against the estate of Dennis Rogers to recover funds allegedly given to the decedent prior to his death for the purpose of filing plaintiffs’ 1977 income tax returns and paying the taxes that were due. They appeal a judgment of the district court dismissing their suit because of their failure to satisfy the requirements of the “deadman’s statute”, LSA-R.S. 13:3721-22.1

Plaintiffs testified at the trial that for a number of years prior to his death, they hired the decedent, Dennis Rogers, to prepare and…