Legal Opinion

Succession of Stauffer

Supreme Court of Louisiana

Decided April 29, 1907No. 16,555PublishedCited by 15 opinions

Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. Proceedings to enforce the collection of an inheritance tax against the succession of I. H. Stauffer. From the judgment, an appeal is taken.

1Opinion of the CourtLand, J.

This is a proceeding to enforce the collection of the inheritance tax against the forced heirs and universal legatees of the deceased.

Isaac H. Stauffer died on November 14, *671903, leaving a last will and testament which was probated on January 15, 1904. The estate consisted of real and personal property of the appraised value of $2,050,001.53. The executors qualified, the debts amounting to $16,486.72 were paid, and between January 20, 1904, and July 25, 1904, the legatees received from the executors and partitioned among themselves cash, stock, bonds, and other property aggregating…

2Cases cited2 opinions

  1. Cahen v. BrewsterSupreme Court of the United States · 1906
  2. Succession of LevySupreme Court of Louisiana · 1905

3Cited by15 opinions

  1. Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
  2. Hildebrand v. City of New OrleansSupreme Court of Louisiana · 1989
  3. Succession of MartinSupreme Court of Louisiana · 1958
  4. Succession of PoppSupreme Court of Louisiana · 1919
  5. Succession of MaySupreme Court of Louisiana · 1908

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