Succession of Baker
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; W. B. Sommerville, Judge. In the succession of Page M. Baker. From a judgment in the matter of an inheritance tax, the collector of taxes appeals.
1Opinion of the Court
ST. PAUL, Judge ad hoc.
Page M. Baker died in the city of New Orleans on May 2S, 1910, leaving a widow in community and one child, the issue of his marriage with her. By his will he bequeathed to his widow all of the disposable portion of his estate, and the usufruct of the balance. She was also appointed executrix under the will.
The executrix qualified in due course, and an inventory was taken. It showed a con*77siderable estate comprising both community and separate property.
Thereupon a rule was taken by the executrix in accordance with law to fix the amount of the inheritance tax that might be…
2Cases cited16 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Forqueran v. DonnallyWest Virginia Supreme Court · 1874
- Succession of MarsalSupreme Court of Louisiana · 1907
- Church v. CrockerMassachusetts Supreme Judicial Court · 1807
- Duffy v. City of New OrleansSupreme Court of Louisiana · 1896
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3Cited by38 opinions
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- Melancon v. MizellSupreme Court of Louisiana · 1950
- Kahn v. Urania Lumber CompanyLouisiana Court of Appeal · 1958
- Grant v. GraceSupreme Court of Louisiana · 2004
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