SUCCESSION OF EISEMANN

No. 1681.

170 So.2d 913 (1965)

Succession of Ludwig EISEMANN.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied February 8, 1965.

Writ Refused March 12, 1965.


Attorney(s) appearing for the Case

Monroe & Lemann, Thomas B. Lemann, New Orleans, for executrix-appellant.

Floyd F. Greene, Walter F. Marcus, Sr., Herbert S. Weil, New Orleans, for Inheritance Tax Collector.

Before REGAN, YARRUT, and TURNER, JJ.


HENRY F. TURNER, Judge pro tem.

The deceased, Ludwig Eisemann, died on August 5, 1961, bequeathing his entire estate, which consists principally of community property, to his wife, whom he named as executrix. His will was admitted to probate, and in due course the calculation of inheritance taxes was filed by the executrix. This calculation contained a deduction for the value of the usufruct of the surviving spouse on the community property. She then filed a rule...

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