Succession of Kohn
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. In the matter of the succession of Samuel Arthur Kohn. On rule to show cause why all the property belonging to the estate should, not he decreed free from the inheritanee tax. From a judgment holding it not exempt, Mrs. Samuel Arthur Kohn, plaintiff in rule, and the succession appeal.
1Opinion of the CourtLand, J.
The surviving widow of the deceased, and usufructuary, under the terms of her marriage contract, of all the property belonging to his estate, prayed to be put in possession of the same, and ruled the taxing authorities to show cause why all the property left by the deceased should not be decreed exempt from the inheritance tax levied under Act No. 45 of 1904, p. 102, passed to carry into effect articles 235 and 236 of the Constitution of 1898.
The property belonging to the succession consists of real estate, bank shares, state and city bonds, shares in street railway, insurance, gaslight, and…
2Cases cited3 opinions
- Plummer v. ColerSupreme Court of the United States · 1900
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Tennessee v. WhitworthSupreme Court of the United States · 1886
3Cited by5 opinions
- State v. PauwelynMontana Supreme Court · 1907
- Succession of PritchardSupreme Court of Louisiana · 1907
- In re Coreil's EstateSupreme Court of Louisiana · 1915
- Succession of WestfeldtSupreme Court of Louisiana · 1909
- Succession of BarrSupreme Court of Louisiana · 1966