Legal Opinion
Succession of Lynch
Louisiana Court of Appeal
Decided December 19, 1932No. 14065PublishedCited by 6 opinions
1Opinion of the CourtWesterfield, J.
The question presented by this appeal is whether Mrs. Bertha Armanda Lynch, surviving widow of Dr. Robert Clyde Lynch, should be taxed under Act No. 127 of 1921, Extra Session (the Inheritance Tax Law), upon a certain usufruct established in her favor by her deceased husband in his last will and testament.
The state of Louisiana, the proponent of the tax, contends that the usufruct of Mrs. Lynch is testamentary and, consequently, liable for the tax, while, on behalf of the succession of Dr. Lynch, it is argued, in the first place, that usufruct is not taxable under the Inheritance Tax Law of…
2Cases cited3 opinions
- Succession of MarsalSupreme Court of Louisiana · 1907
- Succession of BakerSupreme Court of Louisiana · 1911
- Succession of SchillerSupreme Court of Louisiana · 1881
3Cited by6 opinions
- Succession of WaldronSupreme Court of Louisiana · 1975
- Succession of EisemannLouisiana Court of Appeal · 1965
- Succession of Gremillion v. DownsLouisiana Court of Appeal · 1936
- Estate of Henderson v. CommissionerUnited States Tax Court · 1943
- Succession of ChauvinSupreme Court of Louisiana · 1972
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