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SUCCESSION OF REYNOLDS

No. 11823.

260 So.2d 811 (1972)

Succession of Karita Young REYNOLDS.

Court of Appeal of Louisiana, Second Circuit.

Rehearing Denied April 24, 1972.

Writ Refused May 30, 1972.

Attorney(s) appearing for the Case

Tucker, Martin, Holder, Jeter & Jackson, Shreveport, for appellant, James R. Reynolds, Executor.

James E. Clark, Shreveport, for appellee, James M. Goslin, Sheriff and Ex-Officio Tax Collector.

Before BOLIN, HEARD and HALL, JJ.

En Banc. Rehearing Denied April 24, 1972.

BOLIN, Judge.

James R. Reynolds, executor of the succession of his wife, Karita Young Reynolds, ruled the ex-officio tax collector for the Parish of Caddo into court to show cause why it should not be judicially determined that no inheritance tax was due by the succession.

The tax collector answered the rule asserting that assets in a foreign trust, established by decedent in 1959, should be included in the...

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