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SUCCESSION v. STATE

No. 8263.

80 So.2d 222 (1955)

SUCCESSION of David McCoy BROWER, Plaintiffs-Appellants, v. STATE of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied May 18, 1955.

Writ of Certiorari Granted June 30, 1955.

Attorney(s) appearing for the Case

Mcintosh, Hester & Gilfoil, Lake Providence, for Heirs of David McCoy Brower.

Carey J. Ellis, Rayville, for the State.

GLADNEY, Judge.

David McCoy Brower died intestate in West Carroll Parish on July 9, 1928. Succession proceedings were not opened until September 16, 1949. This appeal involves a proceeding to assess inheritance taxes. The legal issues and facts pertinent to our decision herein are comprehensively stated in a companion suit, the Succession of Brower v. State, La.App., 80 So.2d 217.

It is, therefore, ordered, adjudged and...

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