Legal Opinion

Succession of Abadie

Supreme Court of Louisiana

Decided March 4, 1907No. 16,369PublishedCited by 4 opinions

Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. In the matter of the succession of Jean B. Abadie. Prom an imposition of an inheritance tax, Louis E. and Joseph Abadie, opponents, appeal.

1Opinion of the CourtMonroe, J.

The estate of the decedent consists of the following items, valued as per the inventory, to wit; Real estate, $19,125; cash and cash assets, $14,259; promissory note, $6,000; household effects, $50 — total $39,434. Deducting from this a special legacy, to a person other than an heir, of $1,500, and the amount necessary to pay the debts, $1,454.03 (or, say, $2,954.03), and there appears a balance of $36,479.97 to be divided between three sons, the value of the inheritance falling to each being $12,159.99. The question here presented is whether such inheritances, or any part thereof, are liable…

2Cited by4 opinions

  1. Succession of MaySupreme Court of Louisiana · 1908
  2. In re Coreil's EstateSupreme Court of Louisiana · 1915
  3. Succession of WestfeldtSupreme Court of Louisiana · 1909
  4. Succession of FallonSupreme Court of Louisiana · 1919

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