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ST. CHARLES LAND TRUST, ACHILLE GUIBET v. ST. AMANT

No. 49132.

217 So.2d 385 (1968)

253 La. 243

ST. CHARLES LAND TRUST, ACHILLE GUIBET et al., (Trustees Applying for Instructions) v. J. O. ST. AMANT, Ex-Officio Inheritance Tax Collector.

Supreme Court of Louisiana.

Rehearing Denied January 20, 1969.

Attorney(s) appearing for the Case

Norman J. Pitre, Luling, for defendant-appellee.

Jack P. F. Gremillion, Atty. Gen., John L. Madden, Asst. Atty. Gen., for amicus curiae.

Deutsch, Kerrigan & Stiles, Rene H. Himel, Jr., New Orleans, for plaintiffs-respondents.

SANDERS, Justice.

The trustees of the St. Charles Land Trust, holders of mineral interests in St. Charles Parish, applied to the Court for instructions pursuant to LSA-R.S. 9:2233.1 They seek authority to transfer a deceased beneficiary's interest in the trust under the order of a court of California, where the beneficiary was domiciled, without ancillary succession proceedings or the payment of inheritance taxes in Louisiana.

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