ALCUS v. AGERTON

No. 9543.

285 So.2d 824 (1973)

Frances FIES, widow of Samuel T. ALCUS, Jr., Plaintiff-Appellee, v. E. Lee AGERTON, Collector of Revenue, State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, First Circuit.

November 12, 1973.


Attorney(s) appearing for the Case

J. B. Stringer, Baton Rouge, for Collector of Revenue.

Edward F. Martin and Charles Rosen, II, New Orleans, for plaintiff-appellee.

Before SARTAIN, TUCKER and WATSON, JJ.


SARTAIN, Judge.

This is an appeal by defendant from a summary judgment rendered in favor of the plaintiff decreeing the return with interest of certain funds paid by plaintiff under protest as a gift tax. The essential facts of the case are not in dispute and the only real question presented is whether plaintiff was entitled to judgment as a matter of law.

Plaintiff's husband, Samuel T. Alcus, Jr., died testate July 25, 1965. In his will the decedent bequeathed...

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