Succession of Gheens
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Wynne G. Rogers, Judge. In the matter of the Succession of John R. Gheens. Proceeding to determine amount of inheritance tax. From a judgment fixing the tax, an appeal is taken.
1Opinion of the CourtDawkins, J.
This is a proceeding to determine the amount of inheritance tax which is due by the heirs of deceased, and presents only a question of law, i. e., should the amount paid the federal government ($43,617.-37) under the Revenue Act of September 8, 1916, title 2 (Fed. Stat. Ann. 1918, Supp. p. 305, U. S. Comp. St. §§ 6336%a-6336y2m), be deducted from the mass before computing the» sum due the state?
ri] In determining this question, we begin with the fundamental principle that the rules of transmission and devolution of property are exclusively within the power and control of the individual…
2Cited by8 opinions
- Kirkpatrick's EstateSupreme Court of Pennsylvania · 1922
- In re Fish's EstateMichigan Supreme Court · 1922
- Succession of MartinSupreme Court of Louisiana · 1958
- Succession of HendersonSupreme Court of Louisiana · 1947
- Central Trust Co. v. JamesWest Virginia Supreme Court · 1938
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