St. Charles Land Trust, Achille Guibet v. St. Amant
Supreme Court of Louisiana
1Opinion of the Court
SANDERS, Justice.
The trustees of the St. Charles Land Trust, holders of mineral interests in St. Charles Parish, applied to the Court for instructions pursuant to LSA-R.S. 9:2233. 1 They seek authority to transfer a deceased beneficiary’s interest in the trust under the order of a court of California, where the beneficiary was domiciled, without ancillary succession proceedings or the payment of inheritance taxes in Louisiana.
The district court instructed the trustees that the decedent’s beneficial interest was incorporeal, immovable property, subject to Louisiana inheritance taxes and…
Also in this document: Concurrence; Dissent.
2Cases cited6 opinions
- Succession of SimmsSupreme Court of Louisiana · 1966
- Lelong v. Succession of LelongLouisiana Court of Appeal · 1964
- Heirs of Henderson v. RostSupreme Court of Louisiana · 1860
- Bender v. BaileySupreme Court of Louisiana · 1912
- Succession of de RoffignacSupreme Court of Louisiana · 1869
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bridges v. Autozone Properties, Inc.Supreme Court of Louisiana · 2005
- In Re Gulf Oxygen Welder's Sup. Prof. Shar. P. & TASupreme Court of Louisiana · 1974
- Frank C. Minvielle, L.L.C. v. IMC Global Operations, Inc.District Court, W.D. Louisiana · 2004
- In Re Howard Marshall Char. Remainder Annuity TrustSupreme Court of Louisiana · 1998
- Louisiana Materials Co. v. CronvichLouisiana Court of Appeal · 1970
19 more not listed; retrieve them via the Exa API.