In re Frain
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. In the matter of the succession of the Very-Reverend Celestin M. Frain. From a judgment on a rule for the assessment of an inheritance tax, Thomas Connell, inheritance tax collector, appeals.
1Opinion of the Court
PROVO STY. J.
The de cujus, a citizen of France, residing in Louisiana, constituted the Society of the Propagation of the Faith, a French corporation domiciled in Lyons, France, his universal legatee. The state seeks to collect an inheritance tax on the property thus devised, and the demand is resisted on the ground that the devise is exempt from said tax, the legatee being a religious institution. Section 1 of the inheritance tax law (Act 109 of 1906) imposes the tax “solely for the support of the public schools,” upon “all inheritances, legacies and other donations mortis causa”; and section…
2Cases cited8 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- In re Hickok's EstateSupreme Court of Vermont · 1906
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
- Catlin v. . Trustees of Trinity CollegeNew York Court of Appeals · 1889
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of FiskeCalifornia Supreme Court · 1918
- In Re CooperSupreme Court of Iowa · 1940
- In Re McIntire's EstateWashington Supreme Court · 1934
- Griggs v. ThulemeyerWyoming Supreme Court · 1929
- Ferguson v. TownsendWest Virginia Supreme Court · 1932
3 more not listed; retrieve them via the Exa API.