SUCCESSIONS OF McLELLAN

No. 1229.

159 So.2d 351 (1964)

Successions of Charles McLELLAN and Ernestine Bres McLellan.

Court of Appeal of Louisiana, Fourth Circuit.

January 6, 1964.


Attorney(s) appearing for the Case

Ogden, Woods, Henriques & Rives, James C. Henriques, Jr., New Orleans, for appellants.

Carol B. Hart and Joseph W. Nelkin, New Orleans, for appellee.

Before REGAN, YARRUT and SAMUEL, JJ.


YARRUT, Judge.

The issue here is whether or not the debts due by two heirs to their father (evidenced by promissory notes payable on demand), which he declared in his will should be collated notwithstanding they were prescribed, should be included in the computation of the inheritance tax due by these two heirs. The district court held that amounts collated should be included in the computation of the tax, and the two heirs involved have appealed.

While the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases