Succession of Fralick v. Secretary of the Department of Revenue & Taxation

LABORDE, Judge.

Plaintiff in this suit, Succession of Carroll Clinton Fralick, filed a rule against Shirley McNamara, Secretary, Louisiana Department of Revenue and Taxation (Department), to show cause why the Louisiana State inheritance tax due should not be determined judicially and why the heirs should not be issued a receipt for said taxes and placed in possession of the property listed on the detailed descriptive list. At issue are three bank accounts, totaling $42,604.32, not included on the list. The trial court found that the bank accounts were not subject to inheritance tax; and…