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SUCCESSION OF JONES

No. 1706.

172 So.2d 312 (1965)

Succession of Joseph Merrick JONES.

Court of Appeal of Louisiana, Fourth Circuit.

Rehearing Denied March 8, 1965.

Writ Refused May 3, 1965.

Attorney(s) appearing for the Case

Jones, Walker, Waechter, Poitevent, Carrere & Denegre, J. Mort Walker, Jr., and Lucius F. Suthon, New Orleans, for appellants Dr. Joseph C. Morris and Joseph Merrick Jones, Jr., testamentary co-executors.

Richard B. Montgomery, Jr., New Orleans, for appellee, Alexander E. Rainold.

Before McBRIDE, SAMUEL and TURNER, JJ.

McBRIDE, Judge.

The question presented is whether the provisions of decedent's will, dated March 6, 1963 (duly probated and ordered executed herein), operate as a direction against the apportionment of the federal estate tax (26 U.S.C.A. Int.Rev.Code, § 2001 et seq.) as to the $50,000.00 particular legacy to Alexander E. Rainold, and whether said legatee of decedent's estate is to pay the Louisiana inheritance tax (LSA-R.S. 47:2401 et seq.) bearing against said...

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