Legal Opinion
Succession of Pedrick
Supreme Court of Louisiana
Decided February 19, 1945No. 37570PublishedCited by 3 opinions
1Opinion of the Court
PONDER, Justice.
Parks Brinkley Pedrick, individually and as testamentary executor of the succession of Norman Owens Pedrick, sought by rule against James J. Nolan, Jr., Collector of Inheritance Taxes for the Parish of Orleans, to have the balance due under a refund annuity contract adjudged free of inheritance taxes and to have the amount of $163.36 deposited in the registry of the court returned to him. Upon trial of the rule, the lower court rendered judgment decreeing the proceeds of the refund annuity contract to be a gift to the beneficiary in contemplation of death and fixed the…
2Cases cited12 opinions
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Estate of Keller v. CommissionerSupreme Court of the United States · 1941
- Equitable Life Assurance Society of United States v. HobbsSupreme Court of Kansas · 1941
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
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3Cited by3 opinions
- Succession of VideauLouisiana Court of Appeal · 1967
- In Re Succession of HalliganLouisiana Court of Appeal · 2004
- Succession of LantzLouisiana Court of Appeal · 1965