Cited by
Opinions in Louisiana that cite Succession of Henderson, 30 So. 2d 809.
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In Re Succession of Halligan
887 So. 2d 109
La. Ct. App. 1st Cir. 2004
47:2401 and 2404; , (1947).
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Succession of Rowe v. Inheritance Tax Collector
711 So. 2d 792
La. Ct. App. 1st Cir. 1998
In 1947, the Louisiana Supreme Court decided this issue adversely to the appellant’s position in the ease of , (1947).
- Succession of Spillers v. Secretary of the Department of Revenue & Taxation 587 So. 2d 212 La. Ct. App. 1st Cir. 1991
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Hildebrand v. City of New Orleans
549 So. 2d 1218
La. 1989
(1947), in which this court noted that an estate tax payable by the estate is a tax on the transmission of the entirety of the estate property at death, while an inheritance tax payable by each heir or legatee is a tax on the transmission of the component parts of the estate at death.
- Succession of Garnett v. STATE, DEPT. OF REVENUE & TAXATION 519 So. 2d 373 La. Ct. App. 2d Cir. 1988
- In re the Succession of Farr 492 So. 2d 878 La. Ct. App. 1st Cir. 1986
- Bulliard v. Bulliard 363 So. 2d 1343 La. Ct. App. 3d Cir. 1978
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Succession of Kahn v. Inheritance Tax Collector
286 So. 2d 428
La. Ct. App. 1st Cir. 1973
The question has been considered by our Supreme Court in , (1947), and decided adversely to appellants’ position.
- Succession of Jarreau v. Succession of Jarreau 184 So. 2d 762 La. Ct. App. 3d Cir. 1966
- Succession of Jones 172 So. 2d 312 La. Ct. App. 4th Cir. 1965
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Succession of Harper
147 So. 2d 425
La. Ct. App. 1st Cir. 1962
* * * ” The fact that Louisiana has not departed from the general rule is borne out by the decision in the , .
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Succession of Martin
100 So. 2d 509
La. 1958
368, 371 , this court said: “The tax is upon the right to take and receive the legacies and not upon the right to give or bequeath them, and hence the tax must be borne by the legatees.” And in the recent case of , , it was stated: “The federal estate tax is a tax levied upon the transfer of the net estate, while the state inheritance tax is a tax upon legacies, inheritances, and donations.
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Succession of Mayer
87 So. 2d 303
La. 1956
The fact that Louisiana has not deviated from the general rule is borne out by the following pronouncement in the , , 814: “Thus normally the full brunt of federal taxation is borne by the residuary legatee.