Legal Opinion
Succession of Hedden
Louisiana Court of Appeal
Decided April 4, 1932No. 14061PublishedCited by 1 opinion
1Opinion of the CourtJanvier, J.
This case presents but one question, i. e.: Are proceeds of a life insurance policy payable to a deceased’s estate and inherited by an heir exempt from liability for inheritance taxes?
No controversy over facts is involved.
Act No. 127 Ex. Sess. of 1921 provides for a tax upon all inheritances and donations and gifts made in contemplation of death, except certain ones, with which exceptions we are not now concerned.
In 1914, the Legislature of Louisiana passed Act No. 189, which, to use general terms, exempted the proceeds and avails of life insurance policies from liability- for any debt.
Act…
2Cases cited14 opinions
- Pennock v. DialogueSupreme Court of the United States · 1829
- Plummer v. ColerSupreme Court of the United States · 1900
- Holmes v. MarshallCalifornia Supreme Court · 1905
- Succession of Le BlancSupreme Court of Louisiana · 1917
- Succession of A. Constant HearingSupreme Court of Louisiana · 1874
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Standard Oil Co. v. Collector of RevenueSupreme Court of Louisiana · 1946