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SUCCESSION OF KAHN v. INHERITANCE TAX COLLECTOR

No. 9512.

286 So.2d 428 (1973)

In the Matter of the SUCCESSION of Marion B. KAHN v. INHERITANCE TAX COLLECTOR.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied January 4, 1974.

Writ Refused February 1, 1974.

Attorney(s) appearing for the Case

Max Nathan, Jr., and William W. Rosen, New Orleans, for appellant.

Willie D. Maynor, Asst. Inheritance Tax Collector, Baton Rouge, for appellee.

Before LANDRY, ELLIS and PICKETT, JJ.

ELLIS, Judge:

Marion B. Kahn died testate on January 3, 1971. In his will, he made various charitable and special bequests, named Mrs. Eddy Frances Kahn Rosen as residuary legatee, and named City National Bank of Baton Rouge as executor thereof.

The will also contained the following provision:

"I desire that all of my just debts be paid. All property inheritance estate and transfer taxes, Federal and State shall be paid out of the principal or corpus...

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