Succession of Marsal
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Walter Byers Sommerville, Judge. In the matter of the succession of Marcelino Marsal. From an order refusing to require the payment of an inheritance tax, Thomas Connell, collector of inheritance taxes, appeals.
1Opinion of the Court
Statement of the Case.
MONROE, J.
The decedent died intestate, leaving a widow and three children, issue of the marriage, and no other property save that held in community. By way of answer *213to the petition of the widow and children to be put in possession, the former, as owner of one half of the property and as usufructuary of the other half, and the latter, as heirs of their father, subject to the usufruct of their mother, the clerk of the civil district court, as collector of the inheritance taxes for the parish of Orleans, alleges that the widow owes that tax upon said usufruct. The judge a…
2Cases cited3 opinions
- Dixon v. Dixon's ExecutorsSupreme Court of Louisiana · 1832
- Succession of MooreSupreme Court of Louisiana · 1888
- Succession of TellerSupreme Court of Louisiana · 1897
3Cited by39 opinions
- Messersmith v. MessersmithSupreme Court of Louisiana · 1956
- Phillips v. PhillipsSupreme Court of Louisiana · 1926
- Roberts v. WehmeyerCalifornia Supreme Court · 1923
- Succession of WienerSupreme Court of Louisiana · 1943
- Succession of BakerSupreme Court of Louisiana · 1911
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