Legal Opinion

Popp v. Inheritance Tax Collector

Supreme Court of Louisiana

Decided June 30, 1920No. 23958Published

Appeal from Oivil District Court, Parish of Orleans; Hugh C. Cage, Judge. Proceeding by the succession of John F. Popp against the Inheritance Tax Collector. Judgment for the Collector, and the succession appeals. Motion to dismiss appeal overruled, and judgment

1Opinion

On the Merits.

PROVOSTY, J.

No issues are presented on the present appeal which were not carefully and fully considered on a former appeal, and, as this court thought, finally decided. On this former appeal the following decree was entered:

“The judgment appealed from is therefore set aside, and this case is remanded to the trial court to be proceeded with in accordance with the views herein expressed.”

[2] While this decree did not operate as a final decree in the ease, it had the effect of closing discussion upon every point covered by the “views herein expressed”; i. e., expressed ip. the…

Also in this document: Dissent.

2Cases cited5 opinions

  1. Keane v. FisherSupreme Court of Louisiana · 1855
  2. Pepper v. DunlapSupreme Court of Louisiana · 1854
  3. Police Jury of the Parish of Lafourche v. Police Jury of the Parish of TerrebonneSupreme Court of Louisiana · 1896
  4. Kellam v. RippeySupreme Court of Louisiana · 1848
  5. Davis v. WilcoxonSupreme Court of Louisiana · 1855

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