Legal Opinion
In re the Succession of Farr
Louisiana Court of Appeal
Decided June 24, 1986No. CA 85 0517PublishedCited by 4 opinions
1Opinion of the Court
LANIER, Judge.
This litigation commenced as an opposition filed by a noncharitable residuary legatee to an annual accounting filed by the executors of a testate succession. Ultimately, the disputes between the various parties crystallized into two issues: (1) what was the proper method to apportion the Louisiana inheritance and United States estate taxes attributable to the nonexempt particular legatees; and (2) whether the succession was entitled to recover interest from the noncharitable residuary legatee on Louisiana and United States tax payments made by the succession executors on its…
2Cases cited4 opinions
- Succession of HendersonSupreme Court of Louisiana · 1947
- Succession of Jarreau v. Succession of JarreauLouisiana Court of Appeal · 1966
- Bulliard v. BulliardLouisiana Court of Appeal · 1978
- Dent v. DEPT. OF CORR., HUNT CORR. CENTERLouisiana Court of Appeal · 1984
3Cited by4 opinions
- Estate of Phillips v. CommissionerUnited States Tax Court · 1988
- Estate of Phillips v. CommissionerUnited States Tax Court · 1988
- In re the Succession of FarrSupreme Court of Louisiana · 1986
- Succession of MaloneLouisiana Court of Appeal · 1991