Succession of Fallon
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. In the matter of the succession of Laurence C. Fallon, deceased. Rule by Paul O. Fallon, executor, and by four major heirs and a minor heir, represented by tutrix, against the Inheritance Tax Collector, to show cause why money paid should not be held to be all that was due, and why it should not be decreed that the estate of the father of the minor heir owed no inheritance tax.
Read the full summary
Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. In the matter of the succession of Laurence C. Fallon, deceased. Rule by Paul O. Fallon, executor, and by four major heirs and a minor heir, represented by tutrix, against the Inheritance Tax Collector, to show cause why money paid should not be held to be all that was due, and why it should not be decreed that the estate of the father of the minor heir owed no inheritance tax. Judgment making the rule absolute as to such estate, but in favor of the Collector for an additional tax, and the major heirs and the executor…
1Opinion of the CourtMonroe, C. J.
It is admitted:
“That after the payment of all debts and liabilities, the assets of this estate (including claims against the estate of James Arthur Fallon, appraised at $15,252.47) amount to $63,-637, as follows, to wit:
Cash, as per final account.........$ 1,209.53 Stock, the Fallon Realty Company,
Incorporated................... 29,500.00
Commercial Trust & Savings Bank 11,040.00
Birmingham Realty Company...... 4,760.00
Dunbar Molasses Syrup Company.. 1,875.00
Claims against the estate of James Arthur Fallon.................. 15,252.47
$63,637.00
“That there are five forced heirs of the deceased…
2Cases cited4 opinions
- City of New Orleans v. New Orleans Jockey ClubSupreme Court of Louisiana · 1905
- Girod v. His CreditorsSupreme Court of Louisiana · 1847
- Talle v. De MonasterioSupreme Court of Louisiana · 1896
- Succession of AbadieSupreme Court of Louisiana · 1907
3Cited by1 opinion
- Successions of McLellanLouisiana Court of Appeal · 1964