Succession of Reynolds

BOLIN, Judge.

James R. Reynolds, executor of the succession of his wife, Karita Young Reynolds, ruled the ex-officio tax collector for the Parish of Caddo into court to show cause why it should not be judicially determined that no inheritance tax was due by the succession.

The tax collector answered the rule asserting that assets in a foreign trust, established by decedent in 1959, should be included in the succession for the purpose of ascertaining the inheritance tax due.

The trial judge rendered judgment decreeing the assets in the trust to be a part of decedent’s estate for the purpose of…